Gastro Corporation issued 100,000 shares of $1.30 par value common stock. Later that year, Gastro purchased 6,000 shares of its own common stock. Two months later, it reissued 2,800 shares. How many shares are issued and outstanding? a. 102,800 issued and 96,800 outstanding b. 106,000 issued and 103,200 outstanding c. 100,000 issued and 100,000 outstanding d. 100,000 issued and 96,800 outstanding