Roberto Corporation was organized on January 1, 2018. The firm was authorized to issue 80,000 shares of $5 par common stock. During 2018, Roberto had the following transactions relating to shareholders' equity: Issued 10,700 shares of common stock at $5.30 per share. Issued 20,900 shares of common stock at $9.00 per share. Reported a net income of $108,000. Paid dividends of $42,000. Purchased 2,000 shares of treasury stock at $11.00 (part of the 20,900 shares issued at $9.00). What is total shareholders' equity at the end of 2018?

Multiple Choice

$308,810.

$330,810.

$290,010.

$288,810.