Handy Mart is being acquired by Spiffy Retail for $$47,725$ worth of Spiffy Retail stock. Handy Mart has $2,500$ shares of stock outstanding at a price of $$18$ a share. Spiffy Retail has $6,000$ shares outstanding with a market value of $$23$ per share. The incremental value of the acquisition is $$4,200.$

a$)$ How many new shares of the acquirer's stock will be issued to pay for the target?

b$)$ How many shares will the acquirer have after the merger is completed?