A $302,000 bond was redeemed at 103 when the carrying amount of the bond was $313,778. The entry to record the redemption would include a Oa loss on bond redemption of $11.778, Ob. loss on bond redemption of $2,718. Oc gain on bond redemption of $11,778. Od gain on bond redemption of $2,718. The charter of a corporation provides for the issuance of 115,000 shares of common stock. Assume that 59,000 shares were originally issued and 13,400 were subsequently reacquired. What is the number of shares outstanding? Os 59,000 Ob 13,400 Oc. 45,600 Od. 115,000