LUCIA Co. has the following information related to its accounts as of December 31, 2020:

Ordinary share capital, P50 par value	P1,000,000
Preference share capital, P30 par value	450,000
Share premium ordinary	400,000
Share premium preference	120,000
Retained earnings	250,000
Treasury shares ordinary, P55 cost per share	275,000

What is the number of outstanding shares for each class of share?

Ordinary Preference

A. 15,000 shares 15,000 shares

B. 15,000 shares 10,000 shares

C. 20,000 shares 10,000 shares

D. 20,000 shares 15,000 shares