Let N=prqs, where p and q are distinct primes.
Then N2=p2rq2s, so N2 has (2r+1)(2s+1) divisors. For each divisor less than N, there is a corresponding divisor greater than N. By excluding the divisor N, we see that there must be 2(2r+1)(2s+1)−1=2rs+r+s
divisors of N2 that are less than N. But N has (r+1)(s+1) divisors (including N itself) and because every divisor of N is also a divisor of N2, so there are (2rs+r+s)−((r+1)(s+1)−1)=rs
divisors of N2, which are less than N but not divisors of N.
When r=11,s=29, there are rs=11×29=319