Assume the following information for Petra Sales, Inc.: bulletCommon Stock, $1.00 par, 232,000 shares issued, 186,000 shares outstanding bulletPaid-In Capital in Excess of Parlong dashCommon: $1,770,000 bulletRetained Earnings: $2,450,000 bulletTreasury Stock: 46,000 shares purchased at $12 per share If Petra Sales purchases an additional 13,000 shares of treasury stock at $18 per share, what number of shares will be shown as issued and outstanding? A. 18 issued; 186,000 outstanding B. 219,000 issued; 186,000 outstanding C. 232,000 issued; 173,000 outstanding D. 232,000 issued; 186,000 outstanding