Assume the following information for Western Sales, Inc.: bullet Common Stock, $ 1.00 par, 232,000 shares issued, 182,000 shares outstanding Paid minus In Capital in Excess of Parlong Common: $1,620,000 bullet Retained Earnings: $ 2,520,000 Treasury Stock: 50,000 shares purchased at $ 16.00 per share If Western Sales purchases an additional 9,000 shares of treasury stock at $ 18.00 per share, what number of shares will be shown as issued and outstanding?