Ardie bought 854 acres of land for development. of 62 acres of his purchase is reserved for a park, how many three-acre building lots are available for sale

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What we have so far:
* Ardie's 854 acres of land for development.
* 62 acres of land reserved for a park.
* We need to find out how many three-acre building lots are available for sale.

To solve this:
Step 1: Get the TOTAL LAND AVAILABLE.
TOTAL LAND AVAILABLE =  854 acres - 62 acres (for the park)
TOTAL LAND AVAILABLE = 792 acres
*** The reason why we subtracted 62 acres from 854 is because that 62 acres will be used for the park. No three-acre building will be constructed inside the park. 

Step 2: Get the THREE-ACRE BUILDING LOTS AVAILABLE.
THREE-ACRE BUILDING LOTS AVAILABLE = TOTAL LAND AVAILABLE / 3 acres
*** The reason why we will divide the TOTAL LAND AVAILABLE by 3 acres is because a three-acre building lot is basically 3 acres.
THREE-ACRE BUILDING LOTS AVAILABLE = 792 acres / 3 acres
*** Cancel the unit of measurement which is acres.
THREE-ACRE BUILDING LOTS AVAILABLE = 264 < Answer

Therefore, there are 264 three-acre buildings which are available for sale!