The corporate charter of Llama Co. authorized the issuance of 11 million, $1 par common shares. During 2021, its first year of operations, Llama had the following transactions January 1 sold 9 million shares at $16 per share June 3 purchased 3 million shares of treasury stock at $19 per share December 28 sold the 3 million shares of treasury stock at $21 per share What amount should Llama report as additional paid in capital in its December 31, 2021, balance sheet