Let the number of lollipops in box B at first be x, then the number of lollipops in box A at first will be 196 – x.
The question says this:
There were 24 more lollipops in box A than in box B after 32 lollipops were transferred from box A to box B.
Let’s understand the part where lollipops were transferred. This means that 32 lollipops are subtracted from box A and 32 lollipops are added to box B. We can write it as this:
box A – 32, box b + 32
And then we have this:
196 – x – 32, x + 32
We know that after this, there are 24 more lollipops in box A than in box B, so after transferring, box A = box B + 24
196 – x – 32 = x + 32 + 24
164 – x = x + 56
2x = 108
x = 54
The number of lollipops in box B at first is 54.