Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 83,000 shares of $5 par common stock. During 2021. Roberto had the following transactions relating to shareholders' equity: Issued 9.600 shares of common stock at $5.90 per share. Issued 20.500 shares of common stock at $8.10 per share. Reported a net income of $106.000. Paid dividends of $40,000. Purchased 3.500 shares of treasury stock at $10.10 (part of the 20.500 shares issued at $8.10). What is total shareholders' equity at the end of 2021? Multiple Choice $253.340 $293.340 $257.990 $256 140