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	$	17,200		$	17,200		$	17,200
Sales commissions (4 percent of sales)		1,800			1,800			1,800
Supplies expense		350			380			410
Utilities		1,800			1,800			1,800
Depreciation on store equipment		2,500			2,500			2,500
Rent		6,400			6,400			6,400
Miscellaneous		740			740			740
Total S&A expenses before interest	$	30,790		$	30,820		$	30,850

Required

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

Determine the amount of utilities payable as of September 30.

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