Find the smallest three digits number which when divides 4180 and 5190, leaves the same remainder in both case.

104 103 105 101

101

4180             5190               ↓                  ↓           Difference = 1010                            ↓                       101×10 ∴ 101 is the smallest three digits number, which when divides 4180 and 5190, leaves the same remainder in both case.