Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_60060 ( "Position" real, "Club" text, "Played" real, "Wins" real, "Draws" real, "Losses" real, "Goals for" real, "Goals against" real, "Points" real, "Goal Difference" real )

### Question ###
How many wins when points are more than 51, goals against are more than 23 and losses are 5?

### Accurate SQL ###

SELECT COUNT("Wins") FROM table_60060 WHERE "Points" > '51' AND "Goals against" > '23' AND "Losses" = '5'