\(\begin{array}{l}a)M = {32^{2023}} - {32^{2021}}\\M = {32^{2021}}\left( {{{32}^2} - 1} \right)\\M = {32^{2021}}.1023\end{array}\)
Vì \(1023 \vdots 31\) nên \(M = \left( {{{32}^{2021}}.1023} \right) \vdots 31\)
Vậy M chia hết cho 31.
\(\begin{array}{l}b)N = {7^6} + {2.7^3} + {8^{2022}} + 1\\N = {\left( {{7^3}} \right)^2} + {2.7^3} + 1 + {8^{2022}}\\N = {\left( {{7^3} + 1} \right)^2} + {8^{2022}}\\N = {\left( {344} \right)^2} + {8^{2022}}\\N = {\left( {8.43} \right)^2} + {8^{2022}}\\N = {8^2}\left( {{{43}^2} + {8^{2020}}} \right)\end{array}\)
Vì \({8^2} \vdots 8\) suy ra \(N = {8^2}\left( {{{43}^2} + {8^{2020}}} \right) \vdots 8\)
Vậy N chia hết cho 8