Vista Corp. has 1 million shares priced $13 each. It has riskless perpetual debt of $3 million. The cost of equity is 14%. ln a surprise move, the firm announces that it will raise $1 million by issuing new shares and use the cash raised to buy back $1 million of debt. Assume that the risk of debt will not change. The risk-free rate is 3%. The corporate tax rat is 20%. [10 points] a) How many shares does the the firm need to issue? b) What is the cost of equity after the change of capital structure is complete?