She needs 32-5=27 bracelets. If that were 28 bracelets she would need exactly 7 packs of 4.
Mathematically, p=27/4=6¾. She can only buy bracelets in packs so she would have to buy 7 packs.
She would need 7 packs and she would have one bracelet left after she had given 32 to her friends. She could keep that for herself!