hi shriraman
m n = 144 = 24 * 3 2
the number of positive divisors are ( 4 + 1 ) * ( 2 + 1) = 15
let n be the divisor then you will get the when u will divide 144 by n u will get an integer m
so u will get an ordered pair ( m , n ) will get 15 of them
similarly take m as divisor u will get another 15 ordered pair
total number of orderd pairs of 30