Sharon Foods Company Reported the Following Transactions for September 2017

Sharon Foods Company reported the following transactions for September 2017. a) The business received a $21,000 cash contribution from the owner. It was credited to Sharon, Capital.
b) The business purchased office equipment for $9,000 for which $4,000 cash was paid and the balance was put on a note payable.
c) Paid insurance expense of $1,500 cash.
d) Paid the September utility bill for $800 cash.
e) Paid $1,600 cash for September rent.
f) The business had sales of $12,000 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, 2017?

A) $12,000
B) $1,500
C) $5,000
D) $9,000