For \( n \in \mathbb{N} \), the largest positive integer that divides \( 81^n + 20n - 1 \) is \( k \). If \( S \) is the sum of all positive divisors of \( k \), then find \( S - k \).
Given the function:
\[ f(x) = \frac{2x - 3}{3x - 2} \]
and if \( f_n(x) = (f \circ f \circ \ldots \circ f)(x) \) is applied \( n \) times, find \( f_{32}(x) \).