Statement of PL

Hi Chris,
Hope you are well!
Below is the question:
The following information has been extracted from the books of Picklette
for the year to 31 March 20X9.
$000 $000
Administrative expenses 170
Interest paid 5
Called up share capital
(ordinary shares of $1 each) 200
Dividend 6
Cash at bank and in hand 9
Income tax
(remaining balance from previous year) 10
Warranty provision 90
Distribution costs 240
Land and buildings:
at cost (Land $110,000, Buildings $100,000) 210
accumulated depreciation (at 1 April 20X8) 48
Plant and machinery:
at cost 125
accumulated depreciation (at 1 April 20X8) 75
Retained earnings (at 1 April 20X8) 270
10% Loan note (issued in 20X7) 80
Purchases 470
Sales 1,300
Inventory (at 1 April 20X8) 150
Trade payables 60
Trade receivables 728
––––– –––––
2,123 2,123
––––– –––––

1) The 10% loan note was issued on 1 April 20X7 and is repayable five
years from that date.

Now My question is for Finance cost we have to take 5 (already present in the question) and 80*10% = 8 so totaling to 8+5 = 13 right ?
however in book only 8 is given
can you please help me understand why

b) In SFP – trade payables – 60 + 3( accrued income ) is added how did we arrived at this amount ?