Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 82,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,900 shares of common stock at $6.70 per share. Issued 19,400 shares of common stock at $8.20 per share. Reported a net income of $103,000. Paid dividends of $60,000. Purchased 3,400 shares of treasury stock at $10.20 (part of the 19,400 shares issued at $8.20). What is total shareholders' equity at the end of 2021? Multiple Choice $241,630. $300,430. $265,750. $240,430.