I like that proof a lot more than this one. Here is what I have so far [let me know if you have any comments]:
a) The first part is trivial [

divides

, there values of

and

will give us our result - I need to show this]. If

then the roots of

are precisely the elements of

, which are distinct. (Note how strong this result is. Specifying the order of

specifies

uniquely.) Since the roots of

are a subset of the roots of

, they must also consist of

distinct elements of

.
b)
)
is the number of elements having order dividing

, and those are precisely the roots of

. On the other hand,
)
where
)
.
c) The first part is trivial [we use Möbius inversion to uniquely extract the value of

from the equation. But the equation is the same for

]. Since
 > 0)
,

has elements of order exactly

.