On January 31, 2013, B Corp. issued $700,000 face value, 10% bonds for $700,000 cash. The bonds are dated December 31, 2012, and mature on December 31, 2022. Interest will be paid semiannually on June 30 and December 31. What amount of accrued interest payable should B report in its September 30, 2013, balance sheet? (Do not round your intermediate calculation.)