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Here the difference of divsiros and remainder is same = 12 - 8 or 27 - 23 or 39 - 35 = 4 so the least number which divided by 12, 27 and 39 leave remainder 8, 23 and 35 = LCM (12,27 & 39) - 4 = 1404 - 4 = 1400.
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