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Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 88,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity:Issued 10,400 shares of common stock at $5.80 per share.Issued 19,600 shares of common stock at $9.30 per share.Reported a net income of $106,000.Paid dividends of $53,000.Purchased 2,600 shares of treasury stock at $11.30 (part of the 19,600 shares issued at $9.30).What is total shareholders' equity at the end of 2021?Multiple Choice$289,840.$319,220.$266,220.$268,420.