Answer:
The answer is "$6,590".
Explanation:
If 50% of the purchase amount would be paid in the next month, the account payable in January will thus amount to 50% of the item purchased in January. In January, all accounts payable at the start of Dec will therefore not be added to the trade payables for January.
[tex]=\$ 13,180 \times 50\%\\\\=\$ 13,180 \times \frac{50}{100}\\\\=\frac{\$ 659000}{100}\\\\=\$ 6,590\\\\[/tex]