24×35×104=28×35×54 For perfect squares, we have to take only even powers of the prime factors of the number. The number of ways 2's can be used is 5 i.e. 2∘,22,24,26,28 The number of ways 3 's can be used is 3 i.e. 30,32,34 The number of ways 5′ s can be used is 3 i.e. 50,52,54 Therefore, the total number of factors which are perfect squares =5×3×3=45 But this also includes the number 1. Hence excluding 1, the required number is 45−1=44.