Watson Foods, Inc. reported the following transactions during September: a) The business received $23,000 cash and issued common stock. It was credited to Common Stock. b) The business purchased office equipment for $11,000 for which $2,500 cash was paid and the balance was put on a note payable. c) Paid insurance expense of $1,400 cash. d) Paid the September utility bill for $900 cash. e) Paid $1,900 cash for September rent. f) The business had sales of $9,000 in September. Of these sales, 60% were cash sales, and the balance was credit sales. g) The business paid $6,000 cash for office furniture. Assuming the total liabilities balance is zero at the beginning of September, what is the total liabilities balance at the end of September