36.

Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 85,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,200 shares of common stock at $6.90 per share. Issued 20,500 shares of common stock at $8.90 per share. Reported a net income of $106,000. Paid dividends of $58,000. Purchased 2,500 shares of treasury stock at $10.90 (part of the 20,500 shares issued at $8.90). What is total shareholders' equity at the end of 2021?