The corporate charter of Beaver, Inc., authorized the issuance of 10 million, $1 par common shares. During 2021, its first year of operations, Beaver had the following transactions; January 2, 2021 Sold 12 million shares at $5 per share September 12, 2021 Reacquired 5 million treasury shares at 58 per share December 18, 2021 Resold 3 million treasury shares at $10 per share What amount should Beaver report as additional paid-in capital in its December 31, 2021, balance sheet