At the beginning of the year, the company owed $142,300 to CIBC for its bank loan. During the year, the company borrowed an additional $35,400 from the bank. On the year end balance sheet, the current portion of bank loan payable was $31,200 and the non-current portion was $124,600. How much of the bank loan payable was repaid during the year? Select one: O a. $21,900 O b. $22,500 Oc $25,100 O d. $23,800 O e. $24.900