Teresina Company has debt/assets ratio 60%, which is too high and it should be at 55% to be optimal. This debt reduction should also reduce the bankruptcy costs by $25 million. At present, Teresina has 6 million shares of common stock selling at $45 each. The tax rate of Teresina is 35%. How many shares of stock should the company sell, and buy back bonds from the proceeds, to attain its optimal capital structure?