{"pre_text": ["visa inc .", "notes to consolidated financial statements 2014 ( continued ) september 30 , 2008 ( in millions , except as noted ) were converted on a one-to-one basis from class eu ( series i , ii , iii ) common stock to class c ( series iii , ii , and iv ) common stock concurrent with the true-up .", "the results of the true-up are reflected in the table below .", "fractional shares resulting from the conversion of the shares of each individual stockholder have been rounded down .", "these fractional shares were paid in cash to stockholders as part of the initial redemption of class b common stock and class c common stock shortly following the ipo .", "outstanding regional classes and series of common stock issued in the reorganization converted classes and series of common stock issued in the true-up number of regional classes and series of common stock issued in the reorganization true-up conversion number of converted classes and series of common stock after the true-up class usa ( 1 ) class b ( 2 ) 426390481 0.93870 400251872 ."], "post_text": ["( 1 ) the amount of the class usa common stock outstanding prior to the true-up is net of 131592008 shares held by wholly-owned subsidiaries of the company .", "( 2 ) the amount of the class b common stock outstanding subsequent to the true-up is net of 123525418 shares held by wholly-owned subsidiaries of the company .", "also , the company issued 51844393 additional shares of class c ( series ii ) common stock at a price of $ 44 per share in exchange for a subscription receivable from visa europe .", "this issuance and subscription receivable were recorded as offsetting entries in temporary equity on the company 2019s consolidated balance sheet at september 30 , 2008 .", "initial public offering in march 2008 , the company completed its ipo with the issuance of 446600000 shares of class a common stock at a net offering price of $ 42.77 ( the ipo price of $ 44.00 per share of class a common stock , less underwriting discounts and commissions of $ 1.23 per share ) .", "the company received net proceeds of $ 19.1 billion as a result of the ipo. ."], "table": [["outstanding regional classes and seriesof common stock issued inthe reorganization", "converted classes and series of common stock issued in the true-up", "number of regional classes and series of common stock issued in the reorganization", "true-up conversion ratio", "number of converted classes and series of common stock after the true-up"], ["class usa ( 1 )", "class b ( 2 )", "426390481", "0.93870", "400251872"], ["class eu ( series i )", "class c ( series iii )", "62213201", "1.00000", "62213201"], ["class eu ( series ii )", "class c ( series ii )", "27904464", "1.00000", "27904464"], ["class eu ( series iii )", "class c ( series iv )", "549587", "1.00000", "549587"], ["class canada", "class c ( series i )", "22034685", "0.98007", "21595528"], ["class ap", "class c ( series i )", "119100481", "1.19043", "141780635"], ["class lac", "class c ( series i )", "80137915", "1.07110", "85835549"], ["class cemea", "class c ( series i )", "36749698", "0.95101", "34949123"]], "table_ori": [["Outstanding Regional Classes and Seriesof Common Stock Issued inthe Reorganization", "Converted Classes and Series of Common Stock Issued in the True-Up", "Number of Regional Classes and Series of Common Stock Issued in the Reorganization", "True-up Conversion Ratio", "Number of Converted Classes and Series of Common Stock after the True-Up"], ["Class USA<sup>(1)</sup>", "Class B<sup>(2)</sup>", "426,390,481", "0.93870", "400,251,872"], ["Class EU (series I)", "Class C (series III)", "62,213,201", "1.00000", "62,213,201"], ["Class EU (series II)", "Class C (series II)", "27,904,464", "1.00000", "27,904,464"], ["Class EU (series III)", "Class C (series IV)", "549,587", "1.00000", "549,587"], ["Class Canada", "Class C (series I)", "22,034,685", "0.98007", "21,595,528"], ["Class AP", "Class C (series I)", "119,100,481", "1.19043", "141,780,635"], ["Class LAC", "Class C (series I)", "80,137,915", "1.07110", "85,835,549"], ["Class CEMEA", "Class C (series I)", "36,749,698", "0.95101", "34,949,123"]]}

Question: what is the difference in the number of class usa stock of pre and after true-up?
Evidence:
table_1: outstanding regional classes and seriesof common stock issued inthe reorganization the class usa ( 1 ) of converted classes and series of common stock issued in the true-up is class b ( 2 ) ; the class usa ( 1 ) of number of regional classes and series of common stock issued in the reorganization is 426390481 ; the class usa ( 1 ) of true-up conversion ratio is 0.93870 ; the class usa ( 1 ) of number of converted classes and series of common stock after the true-up is 400251872 ;
Program: subtract(426390481, 400251872)
Answer:
str_answer: 26138609
exe_answer: 26138609