Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 236,000 shares issued, 187,000 shares outstanding Paid - In Capital in Excess of ParCommon: $1,760,000 Retained Earings: $2,450,000 Treasury Stock 49,000 shares purchased at $18.00 per share If Western Sales purchases an additional 12,000 shares of treasury stock at $21.00 per share, what number of shares will be shown as issued and outstanding? A. 236,000 issued; 187,000 outstanding B. 236,000 issued; 175,000 outstanding C. 187,000 issued; 187,000 outstanding D. 224,000 issued; 187,000 outstanding