C = total number of cupcakes
.70C = number of chocolate cupcakes
.70C - 36 = number of additional chocolate cupcakes needed.
Since you already have 24 vanilla cupcakes, this can represent 30% of the total
So another way to express the total is C = 24/.3 = 80
80 - 24 - 36 = number of additional chocolate cupcakes needed
20 additional chocolate cupcakes are needed.