33.

Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 230,000 shares issued, 187,000 shares outstanding Paid In Capital in Excess of ParCommon: $1,740,000 Retained Earnings: $2,500,000 Treasury Stock: 43,000 shares purchased at $17.00 per share If Western Sales purchases an additional 14,000 shares of treasury stock at $22.00 per share, what number of shares will be shown as issued and outstanding? O A. 187,000 issued; 187,000 outstanding O B. 216,000 issued; 187,000 outstanding O C. 230,000 issued; 173,000 outstanding O D. 230,000 issued; 187,000 outstanding