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