Roberto Corporation was organized on January 1, 2024. The firm was authorized to issue 90,000 shares of $5 par common stock. During 2024, Roberto had the following transactions relating to shareholders' equity: Issued 10,400 shares of common stock at $6.60 per share. Issued 20,500 shares of common stock at $10.00 per share. Reported a net income of $102,000. Paid dividends of $47,000. Purchased 3,500 shares of treasury stock at $12.00 (part of the 20,500 shares issued at $10.00). What is total shareholders' equity at the end of 2024? Multiple Choice $288,040 $291,640 $286,640 $333,640