9. Rowen Company pays 80% of its expenses in the month incurred. Rowen's controller has developed the following budgeted amounts budgeted for selling and administrative expenses for July: Advertising $16,600 Utilities 15,300 Office equipment depreciation 8,600 Bad debts 7,400 Supplies 12,000 What amount will Rowen report on its July pro-forma income statement for selling and administrative expenses