permisc N=23⋅34⋅52⋅71
Total divisors of N=4×5×3×2=120 M=23⋅34⋅71
Number of divisors of N which are not divisible by 5=4×5×2=40 Required product = Product of divisors which are not divisible by 5 Product of all divisors =M20N60 =(25N)20N60=(5N)40(ΘM=52N)