Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 92,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 9,800 shares of common stock at $5.50 per share. Issued 19,600 shares of common stock at $9.80 per share. Reported a net income of $108,000. Paid dividends of $53,000 Purchased 2,800 shares of treasury stock at $11.80 (part of the 19,600 shares issued at $9.80) What is total shareholders' equity at the end of 2021? (0) $269,740. O $287,900. $267,940. $320,940