1. The problem asks to find 60% of 355. 2. To find a percentage of a number, use the formula: $$\text{Percentage of a number} = \frac{\text{percentage}}{100} \times \text{number}$$ 3. Here, the percentage is 60 and the number is 355. 4. Substitute the values into the formula: $$60\% \text{ of } 355 = \frac{60}{100} \times 355$$ 5. Simplify the fraction: $$\frac{60}{100} = \frac{\cancel{60}}{\cancel{100}} = \frac{3}{5}$$ 6. Now multiply: $$\frac{3}{5} \times 355 = \frac{3 \times 355}{5} = \frac{1065}{5}$$ 7. Divide 1065 by 5: $$\frac{1065}{5} = 213$$ 8. Therefore, 60% of 355 is 213.