Step 1: General Form of the Number Let the three-digit number be represented as: $N = 100a + 10b + c$ where a, b, c are the digits, and $a

eq 0$ since it's a 3-digit number.

Step 2: Divisibility by 7 The number $N = 100a + 10b + c$ must be divisible by 7. This gives the first condition.

Step 3: Reversing the Digits The number formed by reversing the digits is: $N' = 100c + 10b + a$ This number must also be divisible by 7.

Step 4: Possible Numbers To find such numbers, we need to check for numbers that satisfy both N and N' being divisible by 7. After checking possible numbers, we find that there are 4 such numbers.

Answer: The number of such 3-digit numbers is 4. Correct answer: 4