đặt A = abc = ( 102 . a + 10 . b + c ) \(⋮\)37
\(\Rightarrow\)10A = ( 103 . a + 102 . b + 10c ) \(⋮\)37
10A = 102 . b + 10 . c + a + 999a = bca + 999a
vì 999a = 37 . 27a \(⋮\)37 ; 10A \(⋮\)37
suy ra : bca \(⋮\)37
tương tự ta có : 10bca \(⋮\)37, 999b \(⋮\)37
suy ra : cab \(⋮\)37