The Balance Sheet of a Firm Shows Current Liabilities of $46,300

The balance sheet of a firm shows current liabilities of $46,300 and long-term debt of $189,200 as of last year. Current liabilities are $56,900 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 $18,700 and dividends of $22,000. What is the amount of the net new borrowing?

A) $51,450
B) $59,550
C) $64,750
D) $70,150
E) $78,250