Roberto Corporation was organized on January 1,2018 . The firm was authorized to issue 86,000 shares of $5 par common stock. During 2018, Roberto had the following transactions relating to shareholders' equity: Issued 10,400 shares of common stock at $5.20 per share. Issued 19,600 shares of common stock at $8.20 per share. Reported a net income of $98,000. Paid dividends of $44,000. Purchased 3,900 shares of treasury stock at $10.20 (part of the 19,600 shares issued at $8.20 ). What is total shareholders' equity at the end of 2018 ? None of the above. $233,240.$229,020.$230,620.$273,020