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A is corrent.  The purchase or issuance of treasury stock has no effect on shares issued.  Stock splits must be accounted for using the number of shares outstanding at the time of the split. In this case the shares issued at 12/31/Y2 are 375,000 (125,000 × 3).  For shares outstanding (OS), there were 100,000 shares OS at 12/31/Y1 (125,000 – 25,000).  There were 113,000 shares OS after the issuance of the 13,000 shares of treasury stock (100,000 + 13,000).  After the 3-for-1 stock split, there were 339,000 shares OS (113,000 × 3).  The purchase of treasury shares at December 1 reduced the number of shares OS to 334,000 (339,000 – 5,000).  As there were no other stock transactions after December 1, there were 334,000 shares OS at December 31, year 2.
B is incorrect.   The purchase or issuance of treasury stock has no effect on shares issued.  Stock splits must be accounted for using the number of shares outstanding at the time of the split. In this case the shares issued at 12/31/Y2 are 375,000 (125,000 × 3).  For shares outstanding (OS), there were 100,000 shares OS at 12/31/Y1 (125,000 – 25,000).  There were 113,000 shares OS after the issuance of the 13,000 shares of treasury stock (100,000 + 13,000).  After the 3-for-1 stock split, there were 339,000 shares OS (113,000 × 3).  The purchase of treasury shares at December 1 reduced the number of shares OS to 334,000 (339,000 – 5,000).  As there were no other stock transactions after December 1, there were 334,000 shares OS at December 31, year 2.  
C is incorrect.   The purchase or issuance of treasury stock has no effect on shares issued.  Stock splits must be accounted for using the number of shares outstanding at the time of the split. In this case the shares issued at 12/31/Y2 are 375,000 (125,000 × 3).  For shares outstanding (OS), there were 100,000 shares OS at 12/31/Y1 (125,000 – 25,000).  There were 113,000 shares OS after the issuance of the 13,000 shares of treasury stock (100,000 + 13,000).  After the 3-for-1 stock split, there were 339,000 shares OS (113,000 × 3).  The purchase of treasury shares at December 1 reduced the number of shares OS to 334,000 (339,000 – 5,000).  As there were no other stock transactions after December 1, there were 334,000 shares OS at December 31, year 2.  
D is incorrect.   The purchase or issuance of treasury stock has no effect on shares issued.  Stock splits must be accounted for using the number of shares outstanding at the time of the split. In this case the shares issued at 12/31/Y2 are 375,000 (125,000 × 3).  For shares outstanding (OS), there were 100,000 shares OS at 12/31/Y1 (125,000 – 25,000).  There were 113,000 shares OS after the issuance of the 13,000 shares of treasury stock (100,000 + 13,000).  After the 3-for-1 stock split, there were 339,000 shares OS (113,000 × 3).  The purchase of treasury shares at December 1 reduced the number of shares OS to 334,000 (339,000 – 5,000).  As there were no other stock transactions after December 1, there were 334,000 shares OS at December 31, year 2.