The total heat gained by the solution is: q = mc(dT), where m = 75.0 g H2O, c = 4.18 J/g-C, and dT = 31.8 - 23.2 = 8.6 C. This gives a value of q = (75.0)(4.18)(8.6) = 2696.1 J.
If there were 10.00 g of the compound, then the heat of dissolution of the compound is: 2696.1 J / 10.00 g = 269.61 J/g.