A recent balance sheet for Kimberly-Clark Corporation indicates that the company has 1.2 billion shares of common stock authorized, of which approximately 378.6 million have been issued. In addition, the company holds 27.5 million shares in treasury. 

a. How many additional shares of common stock could Kimberly-Clark sell? 

b. How are the shares that have not yet been issued included in the company’s balance sheet? Do they represent an asset of the company?