Let me explain this rule by taking examples
consider number 34568276, we have to calculate the reminder on diving this number by 27 and 37 respectively.
make triplets as written below starting from units place
34.........568..........276
now sum of all triplets = 34+568+276 = 878
divide it by 27 we get reminder as 14
divide it by 37 we get reminder as 27
EXAMPLE. other examples for the clarification of the rulelet the number is 2387850765triplets are 2...387...850...765sum of the triplets = 2+387+850+765 = 2004on revising the steps we get2......004sum = 6divide it by 27 we get reminder as 6divide it by 37 we get reminder as 6