Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 98,000 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 $5.70 per share. Issued 19,500 shares of common stock at $8.40 per share. Reported a net income of $105,000. Paid dividends of $54,000. Purchased 2,600 shares of treasury stock at $10.40 (part of the 19,500 shares issued at $8.40). What is total shareholders' equity at the end of 2021? Multiple Choice O $275,140. O $249,380. $248,180 O $302.180