The Meadows Corporation needs to raise $75 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 $23 per share and the company's underwriters charge a spread of 7 percent. If the SEC filing fee and associated administrative expenses of the offering are $1.9 million, how many shares need to be sold? (Do not round intermediate calculations and round your answer rounded to nearest whole number, e.g., 1,234,567.) Number of shares offered