Roberto Corporation was organized on January 1, 2021. The firm was authorized to issue 85,000 shares of $5 par common stock. During 2021, Roberto had the following transactions relating to shareholders' equity: Issued 10,700 shares of common stock at $5.90 per share. Issued 20,600 shares of common stock at $8.80 per share. Reported a net income of $95,000. Paid dividends of $53,000. Purchased 3,000 shares of treasury stock at $10.80 (part of the 20,600 shares issued at $8.80). What is total shareholders' equity at the end of 2021