Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 84,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,800 shares of common stock at $6.60 per share. Issued 20,000 shares of common stock at $8.30 per share. Reported a net income of $91,000. Paid dividends of $52,000. Purchased 3,400 shares of treasury stock at $10.30 (part of the 20,000 shares issued at $8.30). What is total shareholders' equity at the end of 2021? Multiple Choice $258,240. $293,260. $244,060. $241,260.