Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 236,000 shares issued, 186,000 shares outstanding Paid In Capital in Excess of Par-Common: $1,600,000 Retained Earnings: $2,610,000 Treasury Stock: 50,000 shares purchased at $14.00 per share If Western Sales purchases an additional 6,000 shares of treasury stock at $17.00 per share, what number of shares will be shown as issued and outstandin