The corporate charter of Llama Co. authorized the issuance of 23 million, $1 par common shares. During 2021, its first year of operations, Llama had the following transactions: January 1 sold 3 million shares at $28 per share June 3 purchased 15 million shares of treasury stock at $31 per share December 28 sold the 6 million shares of treasury stock at $33 per share What amount should Llama report as additional paid-in capital in its December 31, 2021, balance sheet? Multiple Choice $51 million $99 million O $93 million O $81 million