The corporate charter of Alpaca Co. authorized the issuance of 11 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January June 1 sold 9 million shares at $16 per share 3 retired 3 million shares at $19 per share December 28 sold 3 million shares at $21 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2021, balance sheet?