Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 97,000 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 $6.30 per share. Issued 19,400 shares of common stock at $8.90 per share. Reported a net income of $98,000. Paid dividends of $51,000. Purchased 2,400 shares of treasury stock at $10.90 (part of the 19,400 shares issued at $8.90). What is total shareholders' equity at the end of 2021? Multiple Choice $262,170. $265,170 $287,010. $313,170