Gabi Gram started The Gram Company, a new business that began operations on May 1. The Gram Company completed the following transactions during its first month of operations.

May 1 G. Gram invested $44,000 cash in the company in exchange for its common stock.

May 1 The company rented a furnished office and paid $2,400 cash for Mays rent.

May 3 The company purchased $1,880 of equipment on credit.

May 5 The company paid $780 cash for this months cleaning services.

May 8 The company provided consulting services for a client and immediately collected $5,600 cash.

May 12 The company provided $2,800 of consulting services for a client on credit.

May 15 The company paid $750 cash for an assistants salary for the first half of this month.

May 20 The company received $2,800 cash payment for the services provided on May 12.

May 22 The company provided $3,300 of consulting services on credit.

May 25 The company received $3,300 cash payment for the services provided on May 22.

May 26 The company paid $1,880 cash for the equipment purchased on May 3.

May 27 The company purchased $90 of equipment on credit.

May 28 The company paid $750 cash for an assistants salary for the second half of this month.

May 30 The company paid $350 cash for this months telephone bill.

May 30 The company paid $290 cash for this months utilities.

May 31 The company paid $1,700 cash in dividends to the owner (sole shareholder).

Of the listed transactions, which would be considered liabilities?