Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 82,000 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 $5.90 per share. Issued 19,100 shares of common stock at $9.00 per share. Reported a net income of $98,000. Paid dividends of $46,000. Purchased 2,300 shares of treasury stock at $11.00 (part of the 19,100 shares issued at $9.00). What is total shareholders' equity at the end of 2021?

Multiple Choice

A.$265,710.

B.$283,610.

C.$262,910.

D. $308,910.