And why??! get this answer!

The corporate charter of Alpaca Co. authorized the issuance of 30 million, $1 par common shares. During 2021, 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 , 2021, balance sheet? $140 million $68 million $104 million $206 million