a: \(M=3\left(1+3^2+3^4\right)+...+3^{95}\left(1+3^2+3^4\right)\)
\(=273\left(1+...+3^{95}\right)⋮13\)
b: \(9M=3^3+3^5+...+3^{101}\)
\(\Leftrightarrow8M=3^{101}-3\)
\(\Leftrightarrow M=\dfrac{3^{101}-3}{8}\)
\(2M+3=\dfrac{3^{101}-3}{4}+3=\dfrac{3^{101}-3+12}{4}=\dfrac{3^{101}+9}{4}\)