The corporate charter of Alpaca Company authorized the issuance of 18 million, $1 par common shares. During 2024, its first year of operations, Alpaca had the following transactions: January 1 sold 14 million shares at $6 per share June 3 retired 8million 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 31,2024 , balance sheet? Multiple Choice $70 million $77 million $121 million $93 million