Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 212,000 shares issued, 181,000 shares outstanding Paid - In Capital in Excess of ParCommon: $1,700,000 Retained Earnings: $2,490,000 Treasury Stock: 31,000 shares purchased at $13.00 per share . If Western Sales purchases an additional 8,000 shares of treasury stock at $21.00 per share, what number of shares will be shown as issued and outstanding? O A. 212,000 issued; 173,000 outstanding B. 204,000 issued; 181,000 outstanding O C. 181,000 issued; 181,000 outstanding D. 212,000 issued; 181,000 outstanding