g. Kampfire estimates it needs $25 million to support its expected growth. The underwriting fees charged by the investment banking firm for which you work are 6.5 percent for such issue sizes. In addition, it is estimated that Kampfire will incur $245,000 in other expenses related to the IPO. If your analysis indicates Kampfire's stock can be sold for $10.80 per share, how many shares must be issued to net the company the $25 million it needs