The Balance Sheet of a Firm Shows Current Liabilities of $56,300

The balance sheet of a firm shows current liabilities of $56,300 and long-term debt of $289,200 as of last year.Current liabilities are $76,900 and long-term debt is $248,750 as of today,which is the end of the current year.The financial statements for the current year reflect an interest paid amount of $29,700 and dividends of $19,000.What is the amount of the net new borrowing?

A) -$40,450
B) $40,450
C) $64,750
D) $70,150
E) $78,250