Electronic Gaming Incorporated (EGI) is a firm with no debt and its 20

million shares are currently trading for $16 per share. Based on the

prospects for EGI's new hand held video game, management feels the

true value of the firm is $20 per share. Management believes that the

share price will reflect this higher value after the video game is released

next fall. EGI has already announced plans to raise $100 million from

investors to build a new factory.

4) Assume that EGI decides to raise the $100 million through the

issuance of new shares prior to the release of the new video game.

The number of new shares that EGI will issue is??

calculation steps?