Using divisibility tests, determine is divisible by and .
If the last two digits of a whole number are divisible by , then the entire number is divisible by
But last two digits of is zero so:
When , we get remainder zero, so is divisible by
If the last three digits of a whole number are divisible by , then the entire number is divisible by
When is divided by , we get remainder , so is not divisible by
Hence, is divisible by but not divisible by .