\(B=3^1+3^3+3^5+...+3^{1991}\)
\(\Rightarrow B=\left(3^1+3^3+3^5\right)+...+\left(3^{1989}+3^{1990}+3^{1991}\right)\)
\(\Rightarrow B=\left(3^1+3^3+3^5\right)+...+3^{1988}.\left(3^1+3^3+3^5\right)\)
\(\Rightarrow B=273+...+3^{1988}.273\)
\(\Rightarrow B=273.\left(1+...+3^{1988}\right)⋮13\left(đpcm\right)\)