Roberto Corporation was organized on January 1, 2024. The firm was authorized to issue 81,000 shares of $5 par common stock. During 2024, Roberto had the following transactions relating to shareholders' equity:

Issued 9,500 shares of common stock at $6.40 per share.

Issued 19,700 shares of common stock at $8.70 per share.

Reported a net income of $101,000.

Paid dividends of $43,000.

Purchased 3,900 shares of treasury stock at $10.70 (part of the 19,700 shares issued at $8.70).

What is total shareholders' equity at the end of 2024?

Multiple Choice

$249,730

$291,460

$248,460

$250,460