3 The corporate charter of Alpaca Co, authorized the issuance of 20 million, St par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January June December 1 sold 16 million shares at $8 per share 3 retired 10 million shares at $9 per share 28 sold 1 million shares at $21 per share What amount should Alpaca report as additional pald-in capital-excess of par, in its December 31, 2021, balance sheet? Multiple Choice $62 million $52 million $62 million $52 million o $112 million O $102 million