The corporate charter of Alpaca Co. authorized the issuance of 18 million $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January 1 sold 14 million shares at $6 per share June 3 retired 8 million shares at $8 per share December 28 sold 3 million shares at $22 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2021, balance sheet