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

Let p₁ , p₂ , ..... , p_n < 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.