Determine the number of five-digit integers (37abc) in base 10 such that (37abc) is divisible by 37.
(37000, 37037, 37074, 37111, 37148, 37185, 37222, 37259, 37296, 37333, 37370, 37407, 37444, 37481, 37518, 37555, 37592, 37629, 37666, 37703, 37740, 37777, 37814, 37851, 37888, 37925, 37962, 37999)==28 such numbers.
999 divided by 37 = 27
plus it could be 000
makes a total of 28 just as guest already determined.