These account balances at December $31$ relate to Sportplace Inc.:

$\backslash$table$[[$Accounts Receivable,$81,150,860,000$ shares issued,$86,000],[$Common Shares,$595,000,$tained Earnings,$71,500],[$Bonds Payable.,$3,100,$tes Receivable,$12,600]]$

If the average issue price of Sportplace's outstanding common shares is $$11\mathrm{.}90,$ how many common shares are issued and outstanding?

A$.50,000$

B$.595,000$

C$.100,000$

D$.$ Unknown