<div style="height:200px;border:solid blue">Bu div elementidir
  <p style="background-color:red; color:#fff;">Bu bir paragraf</p>
</div><br>

<div id="w3tr" />

$("div, p").mouseenter(function(event){
  $(".w3tr").html("İlgili hedef : " + event.relatedTarget.nodeName);
});