we know that the rule of divisibility by 13 is “if n1n2...... is a number N, then if the number formed by the alternative sum and difference of blocks of 3-3digits from right to left is divisible by 13 then N is divisible by 13”. So, for 413283P759387 is divisible by 13 387−759+83P−132+4=83P−500=330+P must be divisible by 13 . 330+P=13(26)−8+P must be divisible by 13. So, P must be 8.