Explanation:

A number is divisible by 4 when its last two digits are divisible by 4
For this the numbers should have their last two digits as 00, 04, 08, 12, 16, … 96
By the formula, an = a + (n-1)d
96 = 0 + (n-1)*4
n = 25
so there are 25 choices for last 2 digits and 9 choices (1-9) for the 1st digit
so total 9*25