Use the incomplete stockholders' equity section of XZ Company's balance sheet as of December 31, 2012, to answer the following question. Common stock, $7 par, 100,000 shares authorized $700,000 Additional paid-in capital--common 160,000 Retained earnings ? Treasury stock (3,000 shares at cost) (16,000) Total stockholders' equity 974,000 How many shares of common stock are outstanding? Select one: O a. 100,000 O b. 78,000 O c. 68,000 O d. 97,000