The 2013 annual report for golden grains disclosed that 1 billion shares of common stock have been authorized. At the end of 2012, 815 million shares had been issued and the number of shares in treasury stock was 112 million. During 2013, the only common share transactions were that 16 million common shares were reissued from treasury and 31 million common shares were purchased and held as treasury stock. Required: Determine the number of common shares (a) issued, (b) in treasury, and (c) outstanding at the end of 2013