Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 214,000 shares issued, 194,000 shares outstanding Paid-In Capital in Excess of Par-Common: $1,700,000 Retained Earnings: $2,450,000 Treasury Stock: 20,000 shares purchased at $17 per share If Western Sales purchases an additional 8,000 shares of treasury stock at $23 per share, what number of shares will be shown as issued and outstanding? A. 214,000 issued; 194,000 outstanding OB. 214,000 issued; 186,000 outstanding OC. 194,000 issued; 194,000 outstanding OD. 206,000 issued; 194,000 outstanding