To divide a variable by a number, you simply form a fraction. Simply, x divided by 7 is x/7. This works both ways; 7 divided by x is 7/x.
So for the equation 3x = 6y + 5 (solve for y)
3x - 5 = 6y (subtract 5 from both sides)
3x/6 - 5/6 = y (divide both sides by 6)
x/2 - 5/6 = y (simplify the left hand side)
Just remember, variables behave the same as any other number in a fraction. Happy solving!