The corporate charter of Alpaca Co. authorized the issuance of 19 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions:

January			1		sold 15 million shares at $7 per share
June			3		retired 9 million shares at $18 per share
December			28		sold 4 million shares at $20 per share

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