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

a)	The business received $ 23 comma 000$23,000 cash and issued common stock. It was credited to Common Stock.
b)	The business purchased office equipment for $ 9 comma 000$9,000 for which $ 1 comma 500$1,500 cash was paid and the balance was put on a note payable.
c)	Paid insurance expense of $ 1 comma 300$1,300 cash.
d)	Paid the September utility bill for $ 900$900 cash.
e)	Paid $ 1 comma 500$1,500 cash for September rent.
f)	The business had sales of $ 10 comma 000$10,000 in September. Of these sales, 4040% were cash sales, and the balance was credit sales.
g)	The business paid $ 6 comma 000$6,000 cash for office furniture.

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