The frequency distribution of daily working expenditure of families in a locality is as follows:
| \begin{tabular}{ c } Expenditure |
| in ₹. $( x )$ : |
& $0 - 50$ & $50 - 100$ & $100 - 150$ & $150 - 200$ & $200 - 250$ \hline
& 24 & 33 & 37 & $b$ & 25 \hline \end{tabular}
If the mode of the distribution is Rs. 140, then the value of $b$ is
(1) 34
(2) 31
(3) 26
(4) 36