Roberto Corporation was organized on January 1, 2018. The firm was authorized to issue 91.000 shares of $5 par common stock. During 2018. Roberto had the following transactions relating to shareholders' equity. Issued 10,900 shares of common stock at $6.90 per share. Issued 19.400 shares of common stock at $10.00 per share. Reported a net income of $110.000. Paid dividends of $43.000. Purchased 2100 shares of treasury stock at $12.00 (part of the 19.400 shares issued at $10.00) What is total shareholders' equity at the end of 2018? Multiple Choice 0 $354.010 0 $311.010. 0 $313.210 0 5328.810 Which of the following is reported as a financing activity in the statement of cash flows? Multiple Choice 0 The repayment of bonds issued at face value. 0 The acquisition of long-term investments. 0 The amortization of a patent 0 The exchange of common stock for a building Pickering Company's prepaid insurance was $8,000 at December 31, 2017 and $10,000 at December 31, 2018. Pickering reported insurance expense of $15,000 on the 2018 income statement. What amount would be reported in the statement of cash flows as insurance paid using the direct method? Multiple Choice $13.000. $7000 $23,000. $15.000