5- digit no. is formed using digits 1,2 and 3
If number is divisible by 4, then last 2 digits should be divisible by 4
–––1–2–
–––3–2–
Number having 12 as last 2 digits and sum of digits 8
=31112–––––=3!2!=3
=22112–––––=3!2!=3
Numbers having 32 as last 2 digits and sum of digits 8
=11132–––––=3!3!=1
∴ Total numbers formed =3+3+1
=7