Watson Foods, Inc. reported the following transactions for September 2019.

a)	The business received $20,000 cash and issued common stock. It was credited to Common Stock.
b)	The business purchased office equipment for $11,500 for which $4,000 cash was paid and the balance was put on a note payable.
c)	Paid insurance expense of $1,100 cash.
d)	Paid the September utility bill for $800 cash.
e)	Paid $1,800 cash for September rent.
f)	The business had sales of $ $12,000 in September. Of these sales, 60% were cash sales, and the balance was credit sales.
g)	The business paid $ $7,000 cash for office furniture.

What are the total liabilities at the end of September, 2019?