The corporate charter of Alpaca Company authorized the issuance of 25 million, $1 par common shares. During 2024 , its first year of operations, Alpaca had the following transactions: January 1 sold 21 million shares at $8 per share June 3 retired 7 million shares at $18 per share December 28 sold 3 million shares at $20 per share What amount should Alpaca report as additional paid-in capital-excess of par, in its December 31, 2024, balance sheet