Sixty is 300% of twenty. If twenty is 100% of twenty and 60 is three times twenty, then three times one hundred is three hundred.
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lcm(20, 60) = 60.
20 yards/60 inches = 20*36/60 = 12 of them.
20 x 3 = 60 (which is the same as the sum: 20 + 20 + 20 = 60)
20% of 60 is 12 or 0.20*60 = 12
20 is 1/3 of 60.