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The corporate charter of Alpaca Co. authorized the issuance of 14 million, $1 par common shares. During 2021. its first year of operations, Alpaca had the following transactions: January June December 1 sold 10 million shares at $19 per share 3 retired 4 million shares at $22 per share 28 sold 3 million shares at $21 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2021, balance sheet? Multiple Choice O $146 million o $156 million $168 milion STRO million