the corporate charter of llama co. authorized the issuance of 16 million, $1 par common shares. during 2021, its first year of operations, llama had the following transactions: january 1 sold 7 million shares at $21 per share june 3 purchased 8 million shares of treasury stock at $24 per share december 28 sold the 8 million shares of treasury stock at $26 per share what amount should llama report as additional paid-in capital in its december 31, 2021, balance sheet?
