In a Recent Survey, 32 $\%$ Of Those Polled Sleep 7 Hours Every Night

In a recent survey, 32 $\%$ of those polled sleep 7 hours every night. If 73 people responded that they sleep 7 hours each night, how many people participated in the survey?

A) 240 people
B) 244 people
C) 228 people
D) 238 people
E) 243 people