answer both please!!

Mars Company is anxious to grow its Chinese candy sales. The Company has decided to sell new shares of equity via a general cash offering to raise the $12 million necessary to fund its Asian growth plans. The offer price will be $28 per share, the accounting and legal fees are expected to be $645,000, and Mars Company's investment bankers will charge a spread of 8.2 percent. How many shares need to be sold? Ikea's sales are booming during the pandemic. The company decides to do an IPO to raise $6.2 million to finance a new Caribbean distribution center. Assuming they issue new equity shares via a general cash offering, Ikea expects to incur administrative costs of $412,000 in addition to the underwriting spread of 7.8 percent. If the offer price turns out to be $16 a share, how many shares need to be sold to finance Ikea's new distribution center