Carlita began 2014 with an interest payable account balance of $13,000. during 2014, it paid $5,000 in interest to its lenders. on december 31, 2014, what is its interest payable account balance?

The interest payable account balance is $18,000 at the end of 2014. When you take the initial balance of $13,000 and add to that the $5000 interest payment, the result is $18,000. 13,000 + 5,000 = 18,000

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