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The corporate charter of Alpaca Co. authorized the issuance of 23 million, S1 par common shares. During 2021, Its first year of operations, Alpaca had the following transactions January 1 sold 19 million shares at $8 per share June 3 retired 13 million shares at $9 per share December 28 sold 2 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 $69 milion $146 million 582 million $133 min