Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 85,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,700 shares of common stock at $5.60 per share. Issued 20,500 shares of common stock at $9.90 per share. Reported a net income of $92,000. Paid dividends of $44,000. Purchased 2,500 shares of treasury stock at $11.90 (part of the 20,500 shares issued at $9.90). What is total shareholders' equity at the end of 2021? What is total shareholders' equity at the end of 2021? Multiple Choice $295,370 $325,120. O $281,120. O O $282,520