RKJ Company has provided the following: 100,000 shares of $5 par value common stock are authorized 79,000 shares have been issued 74,000 shares are outstanding Which of the following statements is correct? O RKJ has 26,000 shares of treasury stock. O RKJ can reissue an additional 26,000 shares of common stock. O RKJ can issue an additional 21,000 shares of common stock. O RKJ has 21,000 shares of treasury stock