The diopter adjustment simply focuses the eye piece on the focusing screen.
D3200 manual (page 20) says:
1 Remove the lens cap.
2 Turn the camera on.
3 Focus the viewfinder.
Rotate the diopter adjustment control until the
viewfinder display and focus point are in sharp
focus. When operating the control with your eye
to the viewfinder, be careful not to put your
fingers or fingernails in your eye.
It has a footnote that says:
Adjusting Viewfinder Focus
If you are unable to focus the viewfinder as described above, select single-servo autofocus
(AF-S; 035), single-point AF (c; 038), and the center focus point (040), and then frame a
high-contrast subject in the center focus point and press the shutter-release button halfway
to focus the camera. With the camera in focus, use the diopter adjustment control to bring
the subject into clear focus in the viewfinder. If necessary, viewfinder focus can be further
adjusted using optional corrective lenses (0176).