The factors of 140 are 1, 2, 4, 5, 7, 10, 14, 20, 28, 35, 70, and 140 i.e. F140 = {1, 2, 4, 5, 7, 10, 14, 20, 28, 35, 70, 140}. The factors of 140 are all the numbers that can divide 140 without leaving a remainder.

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