Book Maths Puzzle Numerical Ability

Let N = 2^3×3^17×5^6×7^4 and M = 2^12×3^5×5^4×7^8.  P is total number of even factors of N such that they are not factors of M.  Q is the total number of even factors of M such that they are not factors of N.  Then 2P –Q?

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Book Other Question
3,35,99,195 while only 19 years old, Carl Friedrich Gauss proved that in 1796 that every positive integer is the sum of at the most three triangular numbers. Express the numbers 25 and 35 as a sum of no more than three triangular numbers