RKJ Company has provided the following:

• 102,000 shares of $5 par value common stock are authorized
• 71,000 shares have been issued
• 65,600 shares are outstanding

Which of the following statements is correct?

RKJ can resell 5,400 shares of common stock.

RKJ can issue an additional 36,400 shares of common stock.

RKJ has 31,000 shares of treasury stock.

RKJ has 36,400 shares of treasury stock.