The balance sheet of Werther Company showed the following data about its common stock, par $2: authorized shares, 20,000,000; outstanding shares, 8,600,000; and issued shares 9,400,000. Therefore, the number of treasury stock shares was

a.) 800,000.

b.) 8,600,000.

c.) 0.

d.) 9,400,000.

e.) None of the above