The corporate charter of Alpaca Co. authorized the issuance of 14 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions:

January			1		sold 10 million shares at $19 per share
June			3		retired 4 million shares at $22 per share
December			28		sold 3 million shares at $21 per share

What amount should Alpaca report as additional paid-in capitalexcess of par, in its December 31, 2021, balance sheet?