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

a)	The business received $ 21 comma 000

cash and issued common stock. It was credited to Common Stock.
b)	The business purchased office equipment for $ 11 comma 500

for which

$ 4 comma 000

cash was paid and the balance was put on a note payable.
c)	Paid insurance expense of $ 1 comma 200

cash.
d)	Paid the September utility bill for $ 800

cash.
e)	Paid $ 1 comma 900

cash for September rent.
f)	The business had sales of $ 11 comma 000

in September. Of these sales,

40

% were cash sales, and the balance was credit sales.
g)	The business paid $ 9 comma 000

cash for office furniture.

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

A.

$ 11 comma 500

B.

$ 1 comma 200

C.

$ 7 comma 500

D.