The corporate charter of Alpaca Co. authorized the issuance of 27 million, S1 par common shares. During 2021. Itsfest year con la January une December 1 sold 23 million shares at 57 per share 3 retired 9 million shares at $15 per share 28 sold 3 million shares at $22 per share 158 What amount should Alpaca report as additional paid in capital-excess of par, in its December 31 2021 balance sheet