Next Question Assume the following information for Western Sales, Inc.: Common Stock. $1.00 par, 216,000 shares issued, 183,000 shares outstanding Paid - In Capital in Excess of ParCommon: $1,670,000 Retained Earnings: $2,590,000 Treasury Stock: 35,000 shares purchased at $20 per share Western Salos purchases an additional 12,000 shares of treasury stock at $21 per share, what number of shares will be shown as issued and outstanding? O A 218,000 issued; 183,000 outstanding OB. 183,000 issued, 183,000 outstanding OC. 206,000 issued: 183,000 outstanding OD. 218,000 issued: 171,000 outstanding