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