In its 2013 financial statements, CRIS CO. reported interest expense of $85000 in its income statement. During the years, the amount of cash paid for interest was $68000 in its cash flow statement. There was no prepaid interest at the beginning or end of 2013. Accrued interest at Dec 31,2012 was $15000. What amount should report as accrued interest payable in its Dec 31,2013 balance sheet.