8 A type of gull (4)
9 Hang illegally (5)
10 Employee Stock Option Program (4)
11 A dividing partition (anatomy) (6)
12 The first (8)
13 Frightening (8)
15 Least high (6)
17 Lust (7)
19 They decide what goes in a magazine (7)
22 Waits on (6)
24 Financial assets (8)
26 Exchange (8)
28 They mark ballots (6)
30 Scheme (4)
31 With the end toward the observer (5)
32 Cornice (4)
Down
1 Western Samoan monetary unit (4)
2 Yellow (8)
3 Graduates (6)
4 Overeat (7)
5 Exhilarated (8)
6 Critique (6)
7 A midwestern state (4)
14 Location (5)
16 Branchlet (5)
18 Becomes bony (8)
20 One more than a dozen (8)
21 Mockery (7)
23 Self-love (6)
25 Showing affection (6)
27 Law (4)
29 Wander (4)