Anand Co. reported the following in its statement of equity on January 1:

Common stock, $5 par value, authorized
200,000 shares, issued 100,000 shares	$ 500,000
Additional paid-in capital	1,500,000
Retained earnings	516,000
	$2,516,000
Minus treasury stock, at cost,
5,000 shares	40,000
Total equity	$2,476,000

The following events occurred during the year:
May 1	--	1,000 shares of treasury stock were sold for $10,000.
July 9	--	10,000 shares of previously unissued common stock sold for $12 per share.
October 1	--	The distribution of a 2-for-1 stock split resulted in the common stocks per-share par value being halved.
Anand accounts for treasury stock under the cost method. Laws in the state of Anands incorporation protect shares held in treasury from dilution when stock dividends or stock splits are declared.

The number of outstanding common shares at December 31 should be
A.	222,000
B.	212,000
C.	210,000
D.	220,000