IDEALLY, it is 38 ATP. The reason why prokaryote is 38 ATP, because they do not have a mitochondria (an organelle). With that being said, eukaryotes produce 36 ATP per glucose because it essentially cost 2 ATP to transfer from cytosol to mitochondria. Remember, glycolysis happens in the cytosol. Where do we get our ATP from? The Mitochondria. So we must transfer the molecule from cytosol to mitochondria. I hope that helps you understand the concept!
GLYCOLYSIS: glucose into pyruvate (in the cytosol)
Phosphorylation of glucose -1
Phosphorylation of fructose 6-phosphate -1
Dephosphorylation of 2 molecules of 1,3-BPG +2
Dephosphorylation of 2 molecules of phosphoenolpyruvate +2
2 NADH are formed in the oxidation of 2 molecules of glyceraldehyde 3-phosphate
Conversion of pyruvate into acetyl CoA (inside mitochondria)
2 NADH are formed
Citric acid cycle (inside mitochondria)
2 molecules of guanosine triphosphate are formed from 2 molecules of succinyl CoA +2
6 NADH are formed in the oxidation of 2 molecules each of isocitrate, alpha-ketoglutarate, and malate
2 FADH2 are formed in the oxidation of 2 molecules of succinate
Oxidative phosphorylation (inside mitochondria)
2 NADH formed in glycolysis each yields 1.5 ATP (assuming transport of NADH by the glycerol phosphate shuttle) +3
2 NADH formed in the oxidative decarboxylation of pyruvate; each yields 2.5 ATP +5
2 FADH2 formed in the citric acid cycle;each yields 1.5 ATP +3
6 NADH formed in the citric acid cycle;each yields 2.5 ATP +15