Poodle Corporation was organized on January 3, 2021. The firm was authorized to issue 91,000 shares of $5 par common stock. During 2021, Poodle had the following transactions relating to shareholders' equity: Issued 27,000 shares of common stock at $6.90 per share. Issued 12,000 shares of common stock at $9.30 per share. Reported net income of $102,000. Paid dividends of $42,000. What is total paid-in capital at the end of 2021? Multiple Choice $255,900. $399,900. $297,900. $300,400.