NEED HELP!!

The Elkmont Corporation needs to raise $52.7 million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $43 per share and the company's underwriters charge a spread of 9.5 percent. The SEC filing fee and associated administrative expenses of the offering are $1,467,000. How many shares need to be sold? Note: Do not round intermediate calculations and enter your answer in shares, not millions of shares, rounded to the nearest whole number, e.g. 1,234,567