The Elkmont Corporation needs to raise $$51\mathrm{.}2$ million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $$28$ per share and the company's underwriters charge a spread of $8$ percent. The SEC filing fee and associated administrative expenses of the offering are $$1,452,000.$ 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$.,1,234,567.$

Number of shares offered