Assume the following information for Westem Sales Inc Common Stock, $1.00 par, 212,000 shares issued, 187,000 shares outstanding Paid-In Capital in Excess of Par-Common: $1,690,000 Retained Earnings $2,450,000 Treasury Stock 25,000 shares purchased at $14 per share Western Sales purchases an additional 12,000 shares of treasury stock at $22 per share, what number of shares will be shown as issued and outstanding? OA. 200,000 issued, 187,000 outstanding OB 212,000 issued, 175.000 outstanding OC 212,000 issued, 187,000 outstanding OD 187,000 issued, 187,000 outstanding