The Elkmont Corporation needs to raise $$52\mathrm{.}6$ million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $$42$ per share and the company$$s underwriters charge a spread of $9$ percent. The SEC filing fee and associated administrative expenses of the offering are $$1,466,000.$ How many shares need to be sold?