The store lease calls for fixed rent of $3,000 per month, payable at the beginning of the month, and an additional rent equal to 7% of net sales over $50,000 per calendar year payable on January 31 of the following year. Net sales for 2012 were $250,000.

In its December 31, 2012 statement of financial position, what amount of accrued liabilities should be reported?