The numbers between 100 and 500 that are divisible by 7 are 105,112,119,126,133,140,147,…,483,490,497.
Let such numbers be n.
Then, 497=105+(n−1)×7;
or n=57.
The numbers between 100 and 500 that are divisible by 21 are 105,126,147,…,483.
Let such numbers be m.
Then 483=105+(m−1)×21;
or m=19.
Hence, the required number =n−m =57−19=38.