Assume the following information for Western Sales, Inc Common Stock $100 par 228 000 shares issued, 192,000 shares outstanding Pad-in Capital in Excess of Par-Common $1,650,000 Retained Eamings $2,570,000 Treasury Stock 36,000 shares purchased at $13 per share Western Sales purchases an additional 14,000 shares of treasury stock at $17 per share, what number of shares will be shown as issued and outstanding A 228,000 issued, 178,000 outstanding OB 214,000 issued, 192,000 outstanding OC. 228,000 issued. 192.000 outstanding OD. 192,000 issued, 192,000 outstanding