This is a Lewis structure. P is phosphorus and it has 5 valence electrons. O is oxygen and it has 6 electrons. Cl is chlorine and it has 7 electrons. So if you add it all, 5+6+7 (3), the answer would be 32. POCl3 have 32 valence electrons. Thank you for posting your question. I hope that this answer helped you. Let me know if you need more help.
