Poodle Corporation was organized on January 3, 2021. The firm was authorized to issue 86,000 shares of $5 par common stock. During 2021, Poodle had the following transactions relating to shareholders' equity: Issued 36,000 shares of common stock at $5.90 per share. Issued 13,000 shares of common stock at $10.00 per share. Reported net income of $97,000. Paid dividends of $49,000. What is total paid-in capital at the end of 2021? Multiple Choice $439.400 $293,400. Multiple Choice $439,400 $293,400. $345,900. $342,400