If $A_{1} B_{1} C_{1}, A_{2} B_{2} C_{2}$ and $A_{3} B_{3} C_{3}$ are three three-digit numbers, each of which is divisible by $k$, then
$\Delta=\left|\begin{array}{lll}A_{1} & B_{1} & C_{1} \\ A_{2} & B_{2} & C_{2} \\ A_{3} & B_{3} & C_{3}\end{array}\right|$ is
(A) divisible by $k$
(B) divisible by $k^{2}$
(C) divisible by $2 k$
(D) None of these