Hi! Can someone please help me with this? Thanks!!

Below is a table with data for three companies that conducted and IPO. All of these IPOs were firm commitment IPOs underwritten by the same underwriter.

Firm	Offer Price Per Share (in $)	First Closing Market Price Per Share (in $)	# Shares offered (in $mn)	Underwriter Spread (in %)
A	$38.00	$95.06	23	7.0%
B	$33.00	$34.19	478	2.0%
C	$15.00	$23.43	58	5.0%

1. For each of the three companies, calculate the $-amount (in $mn) of fees and discounts that the underwriter charged for the IPO.
2. For each of the three companies, calculate how much money was left on the table (in $mn) in their IPOs.