14. The corporate charter of Alpaca Co. authorized the issuance of 10 million, $1 par common shares. During 2016, its first year of operations, Alpaca had the following transactions: What amount should Alpaca report as additional paid-in capital- excess of par, in its December 31,2016, balance sheet? a. $122 million. b. $116 million. c. $112 million. d. $74 million