Solution :

First of all, note that is not integer (since k = 4 r + 3 ).

Let p_{1} , p_{2} , ..... , p_{n} <
are all divisors of k, less than .

Then the sum of all divisors of k is equal to .

Since k = 3 m_{1} + 2 , k = 8 m_{2} + 7 , and ,
then is divisible
by 3 and 8.

Therefore and are divisible by 24.