The question is "3 y is 60% of what number?".

                                      (Write the proportion)

                                    (Substitute: 3 y for a and 60 for p)

                               (Cross products property)

                                     (Multiply: )

                                (Divide each side by 60)

                                       (Cancel common terms)

                                              (Divide: )

3 y is 60% of 5 y.