Salaries and Commission Expense for Payments. McHugh Sales Company pays to each of its five salespersons a salary of $800 per month plus a commission of 10 percent of sales. The salary is paid in the month of sale, and the commission is paid on the fifteenth day of the month following the month of sale. Sales for December totaled $150,000. Expected sales for the next quarter are January, $120,000; February, $200,000, March. $280.000. For each of the three months and for the first quarter of next year, determine:

a. Salaries and commissions expense.

b. Payments for salaries and commissions.