\(81^7-27^9-9^{13}\)
\(=3^{28}-3^{27}-3^{26}\)
\(=\left(3^4\right)^7-\left(3^3\right)^9-\left(3^2\right)^{13}\)
\(=\left(3^{26}.3^2\right)-\left(3^{26}.3\right)-\left(3^{26}.1\right)\)
\(=3^{26}\left(3^2-3-1\right)\)
\(=3^{26}.5\)
\(=3^{22}\left(2^3.5\right)\)
\(=3^{22}.405⋮405\)
\(\Leftrightarrow81^7-27^9-9^{13}⋮405\)
\(\rightarrowđpcm\)