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 June December 1 sold 19 million shares at $8 per share 3 retired 13 million shares at $9 per share 28 sold 2 million shares at $21 per share What amount should Alpaca report as additional pald-in capital-excess of par, in its December 31, 2021, balance sheet? Multiple Choice O $82 million O $69 million 0 $133 million O $146 million