A firm's balance sheets as of December 31, 2021, and 2022 show the following items (in millions): 2021: Cash =$8.71; Account Receivable =$3.54; Inventory =$3.93; Gross Fixed Assets =$8.81; Accumulated Depreciation =$6.81; Retained Earnings =$1.54; Capital Surplus =$1.7; Common Stock ($0.50 par )=$1.82; Notes Payable =$4.39; Long term debt =$6.65; Accounts Payable =$2.08. 2022: Cash =$10.71; Account Receivable =$2.54; Inventory =$4.43; Gross Fixed Assets =$10.51; Accumulated Depreciation =$7.51; Retained Earnings =$2.54; Capital Surplus =$4.2; Common Stock ($0.50 par )=$3.62; Notes Payable =$4.69; Long term debt =$3.67; Accounts Payable =$1.96. Calculate the total number of new shares issued in 2022. 3.40 7.24 3.64 3.60