Roberto Corporation Was Organized on January 1, 2013

Roberto Corporation was organized on January 1, 2013. The firm was authorized to issue 100,000 shares of $5 par common stock. During 2013, Roberto had the following transactions relating to shareholders' equity: Issued 10,000 shares of common stock at $7 per share.
Issued 20,000 shares of common stock at $8 per share.
Reported a net income of $100,000.
Paid dividends of $50,000.
Purchased 3,000 shares of treasury stock at $10 (part of the 20,000 shares issued at $8) .
What is total shareholders' equity at the end of 2013?

A) $270,000.
B) $300,000.
C) $250,000.
D) $200,000.