The Beach Company has a stock price of $30.00 and the company needs to raise $30 million in common stock. Underwriter's informed the company's management that the new issue to the public must be priced at $27.00 because of signaling effects. The underwriters' compensation (flotation expense) for the new stock issue will be 7% of the issue price. In addition to the underwriters' fee, The Beach Company will incur underwriting expenses of $200,000 for the new issue. How many shares must the firm sell to net $30 million for the company after underwriting and flotation expenses (rounded to the nearest whole share)?