IBM Corporation has been in the business since $2020.$The following information concerning financial activities during $2022$ is available at December $31,2022$ :

Balance of the Note Payable account as of December $31,2022$:

Select one:

a$.$ $$68,000$

b$.$ $$131,300$

c$.$ $$128,000$

d$.$ $$46,000$

e$.$ $$196,000$