At December 31, 20Y1, a company has 30,000 shares of common stock issued and 28,000 shares outstanding. During 20Y2, it issued another 30,000 common shares and reacquired 5,000 shares. How many shares are outstanding on December 31, 20Y2? a. 53,000 b. 55,000 c. 58,000 d. 60,000