Watson Foods Company, a sole proprietorship, reported the following transactions for September, 2019. a) The business received $22,000 cash from the owner in exchange for capital. b) The business purchased office equipment for $9,000 for which $2,500 cash was paid and the balance was put on a note payable. c) Paid insurance expense of $1,500 cash. d) Paid the September utility bill for $900 cash. e) Paid $1,500 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. g) The business paid $8,000 cash for office furniture. What are the total liabilities at the end of September, 2019?