A derivative is available with premium W(0)= 1.44 when its underlying asset has value S(0)= 36. This derivative will have expiry values W(1,)= 0.83 and W(1,)= 4.14, when the underlying asset has values S(1,)= 57 and S(1,)= 27, respectively.

A writer sells 100 of these derivative and wants to set up a portfolio which will have zero cash flow, both at the time the derivative is sold and at the time the derivative expires. The portfolio will include 100 derivatives, borrowed or lent cash, and bought or short sold underlying assets. To ensure a zero cash flow, how many underlying assets should the writer have in the portfolio (with positive meaning bought assets and negative meaning short sold assets)? Give your answer to the nearest integer.