Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 204,000 shares issued, 192,000 shares outstanding Paid - In Capital in Excess of Par-Common: $1,750,000 Retained Earnings: $2,620,000 Treasury Stock: 12,000 shares purchased at $18.00 per share If Western Sales purchases an additional 6,000 shares of treasury stock at $23.00 per share, what number of shares will be shown as issued and outstanding? O A. 204,000 issued; 186,000 outstanding B. 204,000 issued; 192,000 outstanding C. 192,000 issued; 192,000 outstanding OD. 198,000 issued; 192,000 outstanding