Common Stock, $1.00 par, 218,000 shares issued, 192,000 shares outstanding Paid-In Capital in Excess of Par-Common: $1,620,000 Assume the following information for Western Sales, Inc.: Retained Eamings: $2,570,000 Treasury Stock: 26,000 shares purchased at $19.00 per share purchases an additional 5,000 shares of treasury stock at $22.00 per share, what number of shares will be shown as issued and outstanding? If Western Sales O A. 213,000 issued; 192,000 outstanding OB, 218,000 issued: 192,000 outstanding O C. 192,000 issued; 192,000 outstanding O D. 218.000 issued; 187,000 outstanding