So we got three numbers: \begin{align} 737 \\ 871 \\ 938 \\ \end{align} are divisible by 67. Easy to check. Our numbers consist of: \begin{align} N=\mathrm{X}\!\cdot\!\mathrm{10}+\mathrm{Y}\\ 737=\mathrm{73}\!\cdot\!\mathrm{10}+\mathrm{Y} \end{align} So signature of divisibility is: \begin{align} if \ \ \mathrm{X}-20\!\cdot\!\mathrm{Y}\ is \ divisible \ by \ 67 \ then \ N \ is \ also \ divisible \\ 73-\mathrm{20}\!\cdot\!\mathrm{7}=-67 \ is \ divisible \ by \ 67 \end{align} The same with other two integers.
And in this case we need to prove that determinant: \begin{vmatrix}7&3&7\\8&7&1\\9&3&8 \end{vmatrix} is also divisible by 67 without calculating determinant itself!
So what is the main idea here? I see, that all digits here are co-factors of integers itselves, so maybe we now should use properties of Laplace formula...but I can't catch how...