Roberto Corporation was organized on January 1, 2024. The firm was authorized to issue 86,000 shares of $5 par common stock. During 2024, Roberto had the following transactions relating to shareholders' equity: Issued 10,800 shares of common stock at $6.20 per share. Issued 19,900 shares of common stock at $9.90 per share. Reported a net income of $106,000. Paid dividends of $53,000. Purchased 2,500 shares of treasury stock at $11.90 (part of the 19,900 shares