Midland Company is planning on merging with Vista Company. Midlandcurrently has 46,000 shares of stock outstanding at a market price of $32.50 a share. Vista has 17,000 shares outstanding at a price of $34.70 a share. The merger will create $97,000 of synergy. How many of its shares should Midland offer in exchange for all of Vista s share if it wants its acquisition cost to be $620,000?