Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 88,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,900 shares of common stock at $5.30 per share. Issued 19,900 shares of common stock at $9.10 per share. Reported a net income of $108,000. Paid dividends of $46,000. Purchased 3,300 shares of treasury stock at $11.10 (part of the 19,900 shares issued at $9.10 ). What is total shareholders' equity at the end of 2021? Multiple Choice $310,230. $273,600. $266,830. $264,230. The par amount of common stock represents: Multiple Choice The arbitrary dollar amount assigned to a share of stock. The Iiquidation value of a share. The book value of a share of stock. The amount recelved when the stock was issued