Clarist Inc. issued 20,000 shares of $3 par common stock at $7.80 per share at the start of the year. In the last month of the year, they bought back 100 common shares to use as holiday bonuses paying $21.45 per share for the repurchased shares. Retained earnings at year end is $20,000. There are no preferred shares. What is the total equity at year end? Respond rounded to whole dollars, without a dollar sign and without commas.