[tex]Converting\ unites:\\\\
3m=300cm\\\\
number\ of\ gifts=\frac{all\ ribbon}{ribbon\ needed\ for\ one\ gift}\\\\
all\ ribbon=300cm\\\\all\ ribbon}{ribbon\ needed\ for\ one\ gift=60cm
[/tex][tex]number \ of \ gifts=\frac{300}{60}=5\\\\She\ can\ put\ bows\ on\ 5\ gifts.[/tex]