Zeus Corporation was incorporated in early 2021 and authorized the issuance of 22 million, $1 par common shares. During 2021, Zeus reported the following:

January			1		sold 18 million shares at $9 per share
June			3		retired 12 million shares at $10 per share
December			28		sold 3 million shares at $20 per share

What is Zafar & Sansone's additional paid-in capitalexcess of par, as of the 12/31/2021 year-end balance sheet?

rev: 04_22_2020_QC_CS-209388

Multiple Choice

• $167 million

• $144 million

• $105 million

• $93 million