EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter (January€“March), 2015. The Accrued Expenses Payable balance on January 1 is $ 15,000. The budgeted expenses for the next three months are as follows:

Other operating expenses include $ 3,000 of monthly depreciation expense and $ 500 of monthly insurance expense that was prepaid for the year on May 1 of the previous year. Of the remaining expenses, 70% are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on January 1 relates to the expenses incurred in December.
Prepare a schedule of cash payments for operations for January, February, andMarch.

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January $56,900 2,400 32,300 91,600 February March Salaries Utilities Other operating expenses $ 68,100 2,600 41,500 72,200 2,500 44700 Total $112,200 119400