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How many shares of stock must wear ever sell?

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Wear ever is expanding and needs $12.6 million to help fund this growth. the firm estimates it can sell new shares of stock for $32.50 a share. it also estimates it will cost an additional $340,000 for filing and legal fees related to the stock issue. the underwriters have agreed to a 7.5 percent spread. how many shares of stock must wear ever sell if it is going to have $12.6 million available for its expansion needs?
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The Solution provides the number of shares of stock that Wear ever must sell as per requirement.

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