Shares Remaining After Recapitalization

Dye Trucking raised $170 million in new debt and used this to buy back stock. After the recap, Dye's stock price is $8.50. If Dye had 40 million shares of stock before the recap, how many shares does it have after the recap? Enter your answer in millions. For example, an answer of $1 million should be entered as 1, not 1,000,000. Round your answer to the nearest whole number.