Saved The corporate charter of Alpaca Co. authorized the issuance of 23 million, $1 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 $146 million O $82 million O $133 million O $69 million