The corporate charter of Alpaca Co. authorized the issuance of 10 million. $4 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January 1 July 17 sold 6 million shares at 540 per share retired 4 million shares at $30 per share November 20 sold 3 million shares at $36 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2021, balance sheet? O $168 million O $184 million O $154 million O $178 million