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 .

converted classes and series of common stock issued in the true-up: class usa ( 1 ): -2
class eu ( series i ): class c ( series iii )
class eu ( series ii ): class c ( series ii )
class eu ( series iii ): class c ( series iv )
class canada: class c ( series i )
class ap: class c ( series i )
class lac: class c ( series i )
class cemea: class c ( series i )
number of regional classes and series of common stock issued in the reorganization: class usa ( 1 ): 426390481
class eu ( series i ): 62213201
class eu ( series ii ): 27904464
class eu ( series iii ): 549587
class canada: 22034685
class ap: 119100481
class lac: 80137915
class cemea: 36749698
true-up conversion ratio: class usa ( 1 ): 0.9387
class eu ( series i ): 1
class eu ( series ii ): 1
class eu ( series iii ): 1
class canada: 0.98007
class ap: 1.19043
class lac: 1.0711
class cemea: 0.95101
number of converted classes and series of common stock after the true-up: class usa ( 1 ): 400251872
class eu ( series i ): 62213201
class eu ( series ii ): 27904464
class eu ( series iii ): 549587
class canada: 21595528
class ap: 141780635
class lac: 85835549
class cemea: 34949123

( 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. .

Questions:
what was the amount gained with the issuance of the class a common stock in 2008?
and as of september of that year, what was the difference in the number of shares of the class usa common stock pre and after true-up?

Answers:
19101082000
26138609