Roberto Corporation was organized on January 1,2024 . The firm was authorized to issue 92,000 shares of $5 par common stock. During 2024, Roberto had the following transactions relating to shareholders' equity: Issued 11,000 shares of common stock at $5.90 per share. Issued 20,900 shares of common stock at $8.30 per share. Reported a net income of $104,000. Paid dividends of $52,000. Purchased 3,500 shares of treasury stock at $10.30 (part of the 20,900 shares issued at $8.30 ). What is total shareholders' equity at the end of 2024 ? Multiple Choice $306,320 $254,320 $270,270 $256,120