Here is the walkthrough for 100 Floors levels 31 to 40, I have shared both video and steps below. I personally found level 36 to be very hard. Do share your views on these levels.
100 Floors Level 31 – Use the screwdriver to remove the 2 screws on the signboard. Flip the signboard 180 degrees to get F31.
100 Floors Level 32 – There are 12 dots above the door. Adjust the mahjong tiles so that all of them sums up to 12. Put 4 in the center. 543,4642, 741
100 Floors Level 33 – Tap the matching colored button with the image on the door. Fire = red, Cloud = white, Banana = yellow, Cherry = red, Pear = yellow, snow flake = white.
100 Floors Level 34 – Highlight the following tiles: IOOFLOORS
100 Floors Level 35 – Plug in the power cord. Remove the lights on the door by tapping on it. Convert 88 to 35.
100 Floors Level 36 – Tap the tiles in the following sequence: Fish, Dog, Apple, Plane, Moon.
100 Floors Level 37 – Slide the tile on the top left hand corner down to reveal a iron ball. Take the iron ball to reveal the first green button. Slide the barrel away to reveal the 2nd green button. Turn the phone upside down to reveal the last green button.
100 Floors Level 38 – Tap the hand in the circle to let the hands meet in the green region together: Biggest > Smallest > Medium
100 Floors Level 39 – Draw the line starting from the top left diagonally downwards. Continue all the way up. Continue diagonally down the left all the way than draw a straight line to the right.
100 Floors Level 40 – Adjust the volume to silent mode.