Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 86,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,600 shares of common stock at $6.10 per share. Issued 19,500 shares of common stock at $9.90 per share. Reported a net income of $97.000. Paid dividends of $44,000. Purchased 3,000 shares of treasury stock at $11.90 (part of the 19,500 shares issued at $9.90). What is total shareholders' equity at the end of 2021? Multiple Choice $275,010. $276.410. $283,310. $319,010. O