In the previous problem, if the SEC filing fee and associated administrative expenses of the offering are $1.5 million, how many shares need to be sold now?

Data in previous problem,

The Elkmont Corporation needs to raise $67.9 million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. If the offer price is $23 per share and the company’s underwriters charge a spread of 7.5 percent, how many shares need to be sold?