Memory not showing up on computer?

So I have a 32gb sd card in my hp omni10 tablet running windows 8.1. The C drive says it is 28.3gb and if I highlight everything in the C drive including the hidden files and then go to properties the size of all the files and folder are 21gb, but the C drive is full! So there's about 7gb unaccounted for. Does anyone know where it went?

?2014-03-02T17:28:08Z

After the SD has been formatting, a certain amount of the stated space is allocated or dedicated to system files & services needed to function. Generally it's roughly 2-6 GB less than the full stated capacity due to these additional items.

?2014-03-02T17:23:54Z

that happens in the formatting. the device needs a certain amount of space to function and know what it is so you will typically lose a couple. my 16gb cards always tell me 14.8 gb and that is when they are empty