Formula:

K = (°F + 459.67) × 5/9

Calculation:

1. Add 459.67 to the Fahrenheit temperature: 32 + 459.67 = 491.67

2. Multiply the result by 5/9: 491.67 × 5/9 = 273.15

Answer: 32 degrees Fahrenheit is equal to 273.15 Kelvin.