In order that the perfect square divides N the powers of ′a′ can be 0,2 or 4 i.e.3 Powers of ′b′ can be 0,2,i.e.2 Power of ′c′ can be 0,2,4 or 6 i.e.4
Hence a combination of these powers given 3×24 i.e.24 numbers
so there are 24 perfect squares that divides N