Hi tutor, I need help with these questions asap please

Assume the following information for Western Sales, Inc.: Common Stock, $1.00 par, 238,000 shares issued, 194,000 shares outstanding Paid - In Capital in Excess of ParCommon: $1,720,000 Retained Earnings: $2,480,000 Treasury Stock: 44,000 shares purchased at $16.00 per share . If Western Sales purchases an additional 5,000 shares of treasury stock at $21.00 per share, what number of shares will be shown as issued and outstanding? O A. 238,000 issued; 189,000 outstanding B. 194,000 issued; 194,000 outstanding O C. 238,000 issued; 194,000 outstanding D. 233,000 issued; 194,000 outstanding The cost of an asset is $1,150,000, and its residual value is $130,000. Estimated useful life of the asset is eight years. Calculate depreciation for the first year using the double - declining - balance method of depreciation. (Do not round any intermediate calculations, and round your final answer to the nearest dollar.) A. $127,500 B. $287,500 C. $143,750 OD. $255,000