Since A28, 3B9 and 62C are divisible by k, we can write
A28=100A+20+8=n1k (1)
3B9=300+10B+9=n2k (2)
62C=600+20+C=n3k (3)
Now Δ=∣∣
∣∣A3689C2B2∣∣
∣∣
=∣∣∣A100A+20+823300+10B+9B6600+20+C2∣∣∣
[By operating R2+(100R1+10R3)]
=∣∣∣An1k23n2kB6n3k2∣∣∣, by (1), (2) and (3)
=k∣∣∣An123n2B6n32∣∣∣=k (an integer).
Hence Δ is also divisible by k.