For positive integer n, let \(\sigma _0^{-}(n)\) denote the difference between the number of odd divisors of n and the number of even divisors of n. Recently, Merca represented \(\sigma _0^{-}(n)\) in terms of \(a_m^{-}(n)\) , where \(a_m^{-}(n) \) is the difference between the number of parts \(\equiv m \pmod {2m}\) and the number of parts \(\equiv 0 \pmod {2m}\) in all the partitions of n. At the end of his paper, Merca posed two conjectures involving \(\sigma _0^{-}(n)\) and \(a_m^{-}(n) \) . In this paper, we confirm the two conjectures of Merca based on some transformation formulas of q-series and a result due to Pólya and Szegő.