Sem Coperation was organicred on January 1, 2021 The firm was authorized to issue 99.000 shares of $5 par common stock Duning 2021, Roberto had the following transactions relating to shareholders' equity 5.300 shares or common stock at $5.20 per share 20,300 ses of common stock at 58.90 per share Reported a net income of $100.000 Pid duidends of $43,000 Pechased 1900 shares of treasury stick at $10 90 part of the 20.300 shares issued at $8.90) What fotel shareholders' equity at the end of 2021 O Chce $24520 $241530 $285520 1244,010