For number to be divisible by 4 last two digit must be divisible by 4
let five position are _ _ _ _ _
if we put 2 at the ones then we can put 1,3,5 at tens position and remaining three place can be done by 3! ways .
if we put 4 at ones then we put 2 at tens and remaining 3 can be done by 3! ways
so total number of ways = 3*3! + 3! = 24