The corporate charter of Alpaca Co. authorized the issuance of 10 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions: January 1 sold 8...

The corporate charter of Alpaca Co. authorized the issuance of 10 million, $1 par common shares. During 2021, its first year of operations, Alpaca had the following transactions:

January		1		sold 8 million shares at $15 per share
June		3		retired 2 million shares at $18 per share
December		28		sold 2 million shares at $20 per share

What amount should Alpaca report as additional paid-in capital—excess of par, in its December 31, 2021, balance sheet?