The Fried Green Tomato Restaurant increased its operating cycle from 140 days to 148 days while the cash cycle decreased by 3 days. How have these changes affected the accounts payable period? Quali Tech wants to raise $21 million to purchase equipment by issuing new securities. Management estimates the issue will cost the firm $320,000 for accounting, legal, and other costs. The underwriting spread is 7.5 percent and the issue price is $22 per share. How many shares of stock must be sold if Quali Tech is to receive sufficient funds to purchase all the desired equipment?