[tex]\begin{gathered} 1.5\text{ million shares=1,500,000} \\ cost=\text{ \$374} \\ Total=(\text{\$}374)(1,500,000) \\ Total=\text{\$}561,000,000 \\ 10\text{ million shares=10,000,000} \\ cost=\text{ \$25} \\ Total=(\text{\$25})(10,000,000) \\ Total=\text{ \$}250,000,000 \\ Difference=\text{ \$561,000,000-\$250,000,000} \\ Difference=\text{ \$311,000,000} \\ \text{ \$}28\text{ per share} \\ Total\text{ of shares=}\frac{\text{\$311,000,000}}{\text{ \$}28\text{ per share}} \\ Total\text{ of shares=11,107,143} \\ They\text{ have to offer 11,107,143 shares} \end{gathered}[/tex]