Roberto Corporation was organized on January 1, 2018. The firm was authorized to issue 81,000 shares of $5 par common stock. During 2018, Roberto had the following transactions relating to shareholders' equity: Issued 9,400 shares of common stock at $6.20 per share. Issued 21,000 shares of common stock at $9.70 per share. Reported a net income of $106,000. Paid dividends of $48,000. Purchased 3,500 shares of treasury stock at $11.70 (part of the 21,000 shares issued at $9.70). What is total shareholders' equity at the end of 2018? Multiple Choice $286,080. $281,630. Multiple Choice $286,080. $281,630. $279,030. $327,030