ABC Services Reported the Following Transactions for September,2013

ABC Services reported the following transactions for September,2013.
A.The owner opened the business with a capital contribution of $23,500 cash.It was credited to Capital.
B.The business purchased office equipment for $11,500.The business paid $2,500 cash down and put the balance on a note payable.
C.The business paid insurance expense of $1,350 cash.
D.The business paid a utility bill for $980 cash.
E.The business paid $2,000 cash for September rent.
F.The business had sales of $12,000 in September.Of these sales,60% were cash sales,and the balance was credit sales.
G.The business paid $9,700 cash for office furniture.
What are the total liabilities at the end of September,2013?
A)$980
B)$2,330
C)$9,000
D)$4,800