Assume the Following Information for Petra Sales,Inc

Assume the following information for Petra Sales,Inc.: • Common Stock,$1.00 par,232,000 shares issued,186,000 shares outstanding
• Paid-In Capital in Excess of Par-Common: $1,770,000
• Retained Earnings: $2,450,000
• Treasury Stock: 26,000 shares purchased at $12 per share
If Petra Sales purchases an additional 13,000 shares of treasury stock at $18 per share,what number of shares will be shown as issued and outstanding?

A) 18 issued; 186,000 outstanding
B) 219,000 issued; 186,000 outstanding
C) 232,000 issued; 173,000 outstanding
D) 232,000 issued; 186,000 outstanding