Assume Sybase Software is thinking about three different size offerings for issuance of additional shares of to a. $ 2.2 million b. 7.0 million C. 31.0 million S 45 45 45 $41.50 42.00 42.25 What is the percentage underwriting spread for each size offer? (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places Size of Offer Underwriting Spread a. $2.2 million b. $7 million c. $31 million