Sharon Foods,Inc

Sharon Foods,Inc.reported the following transactions for September 2017.
a) The business received $22,000 cash and issued common stock.It was credited to Common Stock.
b) The business purchased office equipment for $9,000 for which $2,500 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 $900 cash.
e) Paid $1,500 cash for September rent.
f) The business had sales of $11,000 in September.Of these sales,60% 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) $11,000
B) $1,500
C) $6,500
D) $9,000