CREATE TABLE table_32631 ("FAT16" TEXT, "FAT32" TEXT, "HPFS" TEXT, "ISO 9660" TEXT, "NTFS" TEXT, "ReFS" TEXT)

Which NTFS has a yes for FAT32 and a no for ReFS?
SELECT "NTFS" FROM table_32631 WHERE "FAT32" = 'yes' AND "ReFS" = 'no'
SELECT "NTFS" FROM "table_32631" WHERE "FAT32" = 'yes' AND "ReFS" = 'no'