Sorra Corporation's records included the following shareholders' equity accounts: shares Preference Shares, par value P150, authorized 20,000 Share Premium-Preference Ordinary Shares, no-par, P50 stated value, 100,000 shares authorized P2,550,000 150,000 3,000,000 In the statement of shareholders' equity, the number of issued and outstanding shares for each class of stock is Ordinary Shares Preference Shares a. 60,000 17,000 b. 60,000 18,000 C. 63,000 17,000 d. 63,000 18,000