Question $2(0\mathrm{.}5$ points$)$

Clarist Inc. issued $15,000$ shares of $$3$ par common stock at $$7\mathrm{.}50$ per share at the start of the year. In the last month of the year, they bought back $100$ common shares to use as holiday bonuses paying $$23\mathrm{.}45$ per share for the repurchased shares. Retained earnings at year end is $$65,000.$ There are no preferred shares.

What is the total equity at year end?