Let 

. Then 

. By convention, every non-zero integer 

 divides 0, so 

.
Suppose this relation holds for 

, i.e. 

. We then hope to show it must also hold for 

.
You have

We assumed that 

, and it's clear that 

 because 

 is a multiple of 3. This means the remainder upon divides 

 must be 0, and therefore the relation holds for 

. This proves the statement.