/usr/lib/gcc-cross/mips-linux-gnu/8/libgcc_s_n32.so is in libn32gcc-8-dev-mips-cross 8-20180414-1ubuntu2cross1.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/lib/gcc-cross/mips-linux-gnu/8/n32/libgcc_s.so