G&S Supply Is Being Acquired by Deltona, Inc

G&S Supply is being acquired by Deltona, Inc. for $34,000 worth of Deltona stock. Deltona has 2,500 shares of stock outstanding at a price of $22.67 a share. G&S has 1,200 shares outstanding with a market value of $27.20 a share. The incremental value of the acquisition is $1,800. How many new shares of stock will be issued to complete this acquisition?

A) 1,250 shares
B) 1,375 shares
C) 1,500 shares
D) 1,625 shares
E) 1,750 shares