\(B=3+3^2+3^3+...+3^{360}\)
\(=\left(3+3^2\right)+\left(3^3+3^4\right)+...+\left(3^{359}+3^{360}\right)\)
\(=3\left(1+3\right)+3^3\left(1+3\right)+...+3^{359}\left(1+3\right)\)
\(=4\left(3+3^3+...+3^{359}\right)⋮4\)
\(B=3+3^2+3^3+...+3^{360}\)
\(=\left(3+3^2+3^3\right)+...+\left(3^{358}+3^{359}+3^{360}\right)\)
\(=3\left(1+3+3^2\right)+...+3^{358}\left(1+3+3^2\right)\)
\(=13\left(3+3^4+...+3^{358}\right)⋮13\)