Vì \(3x^2-7y⋮23\Leftrightarrow\left\{{}\begin{matrix}3x^2⋮23\\7y⋮23\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}x^2⋮23\\y⋮23\end{matrix}\right.\Leftrightarrow\left\{{}\begin{matrix}5x^2⋮23\\4y⋮23\end{matrix}\right.\)
\(\Rightarrow5x^2-4y⋮23\)