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Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 91,000 shares of $5 par common stock. During 2021, Roberto had

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Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 91,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,300 shares of common stock at $5.90 per share. Issued 19,900 shares of common stock at $8.10 per share. Reported a net income of $97,000. Paid dividends of $55,000. Purchased 3800 shares of treasury stock at $10.10 (part of the 19,900 shares issued at $8.10). What is total shareholders' equity at the end of 2021

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