The corporate charter of Alpaca Co. authorized the issuance of 15 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions:

January			1		sold 11 million shares at $10 per share
June			3		retired 5 million shares at $23 per share
December			28		sold 4 million shares at $22 per share

What amount should Alpaca report as additional paid-in capitalexcess of par, in its December 31, 2021, balance sheet?

Choices are

73 million

99 million

138 million

196 million