Itself and any other multiples of 72
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Any of its factors
Divide both numbers by 9 (a factor of both 72 and 81) and you get 8/9
24
divide 216 by 3 (72) subtract 1 and add 1 71, 72 and 73
1, 2, 3, 4, 6, 8, 9, 12, 18, 24, 36, 72.