Please Refer to the Following Information for Peartree Company

Please refer to the following information for Peartree Company:
• Common stock, $1.00 par, 100,000 issued, 95,000 outstanding
• Paid-in capital in excess of par: $2,150,000
• Retained earnings: $910,000
• Treasury stock: 5,000 shares purchased at $20 per share
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If Peartree resold 800 shares of treasury stock for $15 per share, what amounts would be shown for the number of shares issued and outstanding?

A) 100,800 issued; 95,000 outstanding
B) 100,000 issued; 95,800 outstanding
C) 100,000 issued; 94,200 outstanding
D) 100,000 issued; 5,800 outstanding