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 9,000 shares of common stock at $6.40 per share. Issued 20,600 shares of common stock at $9.60 per share. Reported a net income of $102,000. Paid dividends of $46,000. Purchased 2,100 shares of treasury stock at $11.60 (part of the 20,600 shares issued at $9.60). What is total shareholders' equity at the end of 2021?