Adams is a retail company specializing in mens hats. Its budget director prepared the list of expected operating expenses that follows. All items are paid when incurred except sales commissions and utilities, which are paid in the month following their incurrence. July is the first month of operations, so there are no beginning account balances. July August September Salary expense $ 18,700 $ 18,700 $ 18,700 Sales commissions (4 percent of sales) 2,900 2,900 2,900 Supplies expense 360 390 420 Utilities 2,700 2,700 2,700 Depreciation on store equipment 3,100 3,100 3,100 Rent 7,500 7,500 7,500 Miscellaneous 610 610 610 Total S&A expenses before interest $ 35,870 $ 35,900 $ 35,930

Required

a. Prepare a schedule of cash payments for selling and administrative expenses.

b. Determine the amount of utilities payable as of September 30.

c. Determine the amount of sales commissions payable as of September 30.