Bernie Corporation has 1,200 shares of stock outstanding. Gwen owns 250 shares, Gwens father owns 300 shares, Gwens daughter owns 100 shares, and Gwen's aunt owns 150 shares. Cat Corporation owns the other 400 shares in Bernie Corporation. Gwen owns 70% of the stock in Cat Corporation. Applying the 318 stock attribution rules, how many shares does Gwen own in Bernie Corporation? Explain and show calculations.