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Tiger Company's stockholders' equity at the beginning of the year was $192,000. During the year Tiger reported the following:

Net income of $96,000.
Dividend declarations totaling $18,700.
Issued stock to stockholders in exchange for $50,500 cash.
Stockholders sold some of their stock to other stockholders for $12,700 cash.

What is Tiger's stockholders' equity at the end of the year?

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