As far as I'm aware the B23E was the 136bhp version with the 'K' cam from 1981 to 1985. The original B23E in 1979/80 had a less restrictive exhaust and an 'H' cam and gave 140bhp.
The 'new' low friction engines introduced in 1985 included the B230E at, as far as I know, 131bhp only.
Like you I'm only going on the data that I have access to, so it could well prove to be that the B230E was offered with other power ratings.
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