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Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 99,000 shares of $5 par common stock. During 2021 , Roberto had the following transactions relating to shareholders' equity: Issued 9,700 shares of common stock at $6.80 per share. Issued 20,800 shares of common stock at $9.80 per share. Reported a net income of $90,000. Paid dividends of $53,000. Purchased 3,600 shares of treasury stock at $11.80 (part of the 20,800 shares issued at $9.80 ). What is total shareholders' equity at the end of 2021? Multiple Choice $264,320. $265,920. $274,840. $317,320