Martin and Sons (M and S) currently is an all equity firm with 60,000 shares of stock outstanding at a market price of $25 a share. The company’s earnings before interest and taxes are $70,000. M and S has decided to add leverage to their financial operations by issuing $400,000 of debt with an 8 percent interest rate. This $400,000 will be used to repurchase shares of stock. You own 900 shares of M and S stock. You also loan out funds at an 8 percent rate of interest. How many of your shares of stock in M and S must you sell to offset the leverage that the firm is assuming? Assume that you loan out all of the funds you receive from the sale of your stock.