When you see 'is' that means an = sign
When you see 'of' that means a x (multiplication) sign
So
30 is 60% of what number
Let us define this 'what number' as x.
So:
30 is 60% of x
Translating that into an equation based on what I said above, we get:

Solve for x:

And simplfying that:

So your final answer is
