\(M⋮N\\ \Rightarrow3x^3+4x^2-7x+5⋮x-3\\ \Rightarrow3x^3-9x^2+13x^2-39x+32x-96+101⋮x-3\\ \Rightarrow3x^2\left(x-3\right)+13x\left(x-3\right)+32\left(x-3\right)+101⋮x-3\\ \Rightarrow x-3\inƯ\left(101\right)=\left\{-101;-1;1;101\right\}\\ \Rightarrow x\in\left\{-98;2;4;104\right\}\)
\(x\in\left\{-98;2;4;104\right\}\)