Watson FoodsCompany, a soleproprietorship, reported the following transactions for September 2019.

a) The business received $ 21000 cash from the owner in exchange for capital.

b) The business purchased office equipment for $ 11500 for which $2,500 cash was paid and the balance was put on a note payable.

c) Paid insurance expense of $1,600 cash.

d) Paid the September utility bill for $ 800 cash

e) Paid $1,900 cash for September rent.

f) The business had sales of $12,000 in September. Of thesesales, 60% were cashsales, and the balance was credit sales.

g)The business paid $6,000 cash for office furniture.

What are the total liabilities at the end of September2019?

A. $11,500

B. $12,000

C. $1,600

D. $9,000