First of all, note that is not integer (since k = 4 r + 3 ).
Let p1 , p2 , ..... , pn < are all divisors of k, less than .
Then the sum of all divisors of k is equal to .
Since k = 3 m1 + 2 , k = 8 m2 + 7 , and , then is divisible by 3 and 8.
Therefore and are divisible by 24.