Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 98.000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity Issued 9.900 shares of common stock at $6.10 per share. Issued 19,400 shares of common stock at $9.80 per share Reported a net income of $101.000 Paid dividends of $45.000 Purchased 2.500 shares of treasury stock at $11.80 (part of the 19.400 shares issued at $9.80). What is total shareholders' equity at the end of 2021? Multiple Choice 0 $292,510 0 $279.810 0 $322.010 0 $277.000