The corporate charter of Beverley , Inc, authorized the issuance of 20 million, $1 par common shares. During 2023, its first year of operations, Alpaca had the following transactions: January 2 sold 10 million shares at $6 per share september 12 reacquired 3 million treasure shares at $8 per share December 18 resold 2 million treasury at 11per share What amount should Beverley report as additional paid-in capitalexcess of par, in its December 31, 2023, balance sheet