Assume the following information for Petra Sales, Inc.: Common Stock, $1.00 par, 202,000 shares issued, 180,000 shares outstanding Paid-In Capital in Excess of Par-Common: $1,690,000 Retained Earnings: $2,490,000 Treasury Stock: 22,000 shares purchased at $13 per share If Petra Sales purchases an additional 7,000 shares of treasury stock at $15 per share, what number of shares will be shown as issued and outstanding