Assume the following information for Westem Sales, Inc.: . Common Stock, $1.00 par, 212,000 shares issued, 182,000 shares outstanding Paid-In Capital in Excess of Par-Common: $1,600,000 Retained Earnings: $2,600,000 Treasury Stock: 30,000 shares purchased at $14.00 per share If Western Sales purchases an additional 10,000 shares of treasury stock at $21.00 per share, what number of shares will be shown as issued and outstanding? OA. 202,000 issued: 182.000 outstanding OB. 182,000 issued; 182,000 outstanding OC. 212,000 issued, 172.000 outstanding OD. 212,000 issued; 182,000 outstanding