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The corporate charter of Alpaca Company authorized the issuance of 3 0 million, $ 1 par common shares. During 2 0 2 4 , its

The corporate charter of Alpaca Company authorized the issuance of 30 million, $1 par common shares. During 2024, its first year of operations, Alpaca had the following transactions:
January 1 sold 26 million shares at $5 per share
June 3 retired 12 million shares at $11 per share
December 28 sold 4 million shares at $22 per share
What amount should Alpaca report as additional paid-in capitalexcess of par, in its December 31,2024, balance sheet?

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