38 2.5 pts The corporate charter of Alpaca Co. authorized the issuance of 10 million, $2 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January 1 sold 6 million shares at $20 per share July 17 retired 4 million shares at $15 per share November 20 sold 3 million shares at $18 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2021, balance sheet? $77 million $92 million $84 million $89 million