Roberto Designers was organized on January 1, 2021. The firm was authorized to issue 100,000 shares of $5 par value common stock. During 2021, Roberto had the following transactions relating to stockholders equity: Issued 10,000 shares of common stock at $7 per share. Issued 20,000 shares of common stock at $8 per share. Reported a net income of $100,000. Paid dividends of $50,000. Purchased 3,000 shares of treasury stock at S10 (part of the 20,000 shares issued at $3) What is the balance in the Treasury Stock account at the end of 2021? a) s160,000. b) $30,000 c) s260,000. d) $250,000o