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30 Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 99,000 shares of $5 per common stock. During 2021, Roberto had the following transactions relating to shareholders' equity. Issued 10,800 shares of common stock at $5.40 per share. Issued 19,200 shares of common stock at $9.50 per share. Reported a net income of $97,000. Paid dividends of $47,000. Purchased 2,800 shares of treasury stock at $11.50 (part of the 19,200 shares issued at $9.50). What is total shareholders' equity at the end of 2021? A $305,520. $273,320. B O $258,520. $260,120. D