The Meadows Corporation needs to raise $$86$ million to finance its expansion into new markets. The company will sell new shares of equity via a general cash offering to raise the needed funds. The offer price is $$40$ per share and the company's underwriters charge a spread of $8$ percent. If the SEC filing fee and associated administrative expenses of the offering are $$975,000,$ how many shares need to be sold? $($Do not round intermediate calculations and enter your answer in shares, not millions, rounded to the nearest whole number, e$.$g$.,1,234,567.)$