The corporate charter of Llama Co. authorized the issuance of 14 million, $1 par common shares. During 2021, its first year of operations, Llama had the following transactions: January 1 sold 5 million shares at $19 per share June 3 purchased 6 million shares of treasury stock at $22 per share December 28 sold the 6 million shares of treasury stock at $24 per share What amount should Llama report as additional paid-in capital in its December 31, 2021, balance sheet? Multiple Choice $90 million $102 million O $108 million O $60 million