21. Your company has the following stockholders' equity account on December 31. Common stock-$0.80 par value: Authorized 35,000,000 shares; issued 12,000,000 shares Paid-in capital in excess of par Retained earnings Less: Cost of treasury stock (3,000,000 shares) Total stockholders' equity $12,000,000 63,000,000 31,000,000 $106,000,000 4,000,000 $102,000,000 How many additional shares can the company sell without gaining approval from its shareholders? A. 21,000,000 B. 17,000,000 C. 23,000,000 D. 25,000,000