a) \(B=3+3^2+3^3+...+3^{120}\)
\(=3\left(1+3\right)+3^3\left(1+3\right)+...+3^{199}\left(1+3\right)\)
\(=3.4+3^3.4+3^{199}.4=4\left(3+3^3+...+3^{199}\right)⋮4\)
b) \(B=3+3^2+3^3+...+3^{120}\)
\(=3\left(1+3+3^2\right)+3^4\left(1+3+3^2\right)+...+3^{198}\left(1+3+3^2\right)\)
\(=3.13+3^4.13+...+3^{198}.13=13\left(3+3^4+...+3^{198}\right)⋮13\)