TB MC Qu. 1822 (Algo) Roberto Corporation was... Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 86,000 shares of $5 par common stock. During 2021 , Roberto had the following transactions relating to shareholders' equity: Issued 9.900 shares of common stock at $6.50 per share. Issued 21,000 shares of common stock at $8.30 per share. Reported a net income of $104,000. Paid dividends of $46,000. Purchased 2,000 shares of treasury stock at $10.30 (part of the 21,000 shares issued at $8.30 ). What is total shareholders' equity at the end of 2021 ? Multiple Choice $322,050 $276,050 $301,450. $278,050