Sharon Foods, Inc. reported the following transactions for September 2017. a] The business received $23,000 cash and issued common stock. It was credited to Common Stock. b] The business purchased oiee equipment for $11,500 for which $3,500 cash was paid and the balance was put on a note payable. c} Paid insurance expense of $1,300 cash. d] Paid the September utility bill for $300 cash. e] Paid $1.600 cash for September rent. f} The business had sales of $11,000 in September. Of these sales. 60% were cash sales. and the balance was credit sales. 9} The business paid $9,000 cash for ofce furniture. What are the total liabilities at the end of Septemberr 2017'? O A. $11,500 0 B. $3,000 0 0. $1,000 0 D. $11,000