The corporate charter of Alpaca Co. authorized the issuance of 12 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January 1 sold 10 million shares at $17 per share June 3 retired 4 million shares at $20 per share December 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