Step: Find the value of M
Given number: 76M91
A number is divisible by 9 if the sum of its digit is divisible by 9.
Here, the sum of digits =7+6+M+9+1
=23+M
The number next to 23 which is divisible by 9 is 27.
So, the required number =27−23
Hence, the value of M = 4.