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Problem 1: 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:
a. $22,500
b. $25,100
c. $24,900
d. $23,800
e. $21,900
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