The corporate charter of Alpaca Co. authorized the issuance of 15 million, S1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions January June December 1 sold 11 million shares at $10 per share 3 retired 5 million shares at $23 per share 28 sold 4 million shares at $22 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 $138 million o $73 million o $196 million o $99 million