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$.$ $$196,000$

b$.$ $$68,000$

c$.$ $$46,000$

d$.$ $$128,000$

e$.$ $$131,300$