Watson Foods Company,a Sole Proprietorship,reported the Following Transactions for September

Watson Foods Company,a sole proprietorship,reported the following transactions for September 2019.
a) The business received $23,000 cash from the owner in exchange for capital.
b) The business purchased office equipment for $11,500 for which $4,000 cash was paid and the balance was put on a note payable.
c) Paid insurance expense of $1,200 cash.
d) Paid the September utility bill for $800 cash.
e) Paid $1,800 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 2019?

A) $11,000
B) $1,200
C) $7,500
D) $11,500