The corporate charter of Alpaca Co. authorized the issuance of 21 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January June 1 sold 17 million shares at $9 per share 3 retired 11 million shares at $10 per share December 28 sold 2 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?