#("60.0 g Na"_2"SO"_4)/(1)*("1 mol Na"_2"SO"_4)/("142.04 g Na"_2"SO"_4) = "0.422 mol Na"_2"SO"_4#
The #"142.04 g/mol"# came from getting the molar mass of #"Na"_2"SO"_4# from the Periodic table.
Multiply across the top #(60 * 1=60)# and then divide by the bottom #(1*142.04=142.04)# to get #0.422# moles.