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

a)	The business received $21,000 cash and issued common stock. It was credited to Common Stock.
b)	The business purchased office equipment for $11,000 for which $4,000 cash was paid and the balance was put on a note payable.
c)	Paid insurance expense of $1,700 cash.
d)	Paid the September utility bill for $900 cash.
e)	Paid $1,500 cash for September rent.
f)	The business had sales of $9,000 in September. Of these sales, 40% 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?

A.$7,000

B.$11,000

C.$9,000

D.$1,700