Roberto Corporation was organized on January 1,2021. The firm was authorized to issue 83,000 shares of $5 par common stock. During 2021. Roberto had the following transactions relating to shareholders' equity. Issued 10,700 shares of common stock at $5.40 per share. Issued 20,300 shares of common stock at $9,00 per share Reported a net income of $109,000 Paid dividends of $44,000 Purchased 2,700 shares of treasury stock at $11.00 (part of the 20,300 shares issued at $9.00 ) What is total shareholders' equity at the end of 2021? Multiple Choice $319,780. $290,080. $276,980. $275,780