No, 137 is not a multiple of 3.
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137
3-140 = -137
100*96/137 = 70.073 (to 3 dp)
There are many ways to answer this question. One way: 45 times 3 is 135 so 135 is a multiple of 3. -- If you drop beans into a bag 3 at a time, there will never be 134 or 136 beans in the bag, but there will be a moment when there are exactly 135 beans in there. -- If you divide 133 or 137 by 3, there will be a remainder, because they're not multiples of 3. But if you divide 135 by 3, there will be no remainder, because 135 is a multiple of 3.
3 with 17 remaining 137 - 17 = 120 = 40 x 3