Taffer Consuluting Services would like to go public to raise $90 million to support expected growth. Their investment bank charges the following:

• 6.6% underwriting spread for a firm commitment
• $421,907 in legal fees

The underwriter feels that the IPO will be priced at $5.09 per share. How many shares must be issued to net the company the proceeds it needs to fund its future investment (Hint: The total amount issued must cover the required net proceeds plus all fees and the underwriter's spread)?