Baird 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	$	17,900		$	17,900		$	17,900
Sales commissions (4 percent of sales)		3,500			3,500			3,500
Supplies expense		340			370			400
Utilities		2,400			2,400			2,400
Depreciation on store equipment		2,600			2,600			2,600
Rent		5,600			5,600			5,600
Miscellaneous		720			720			720
Total S&A expenses before interest	$	33,060		$	33,090		$	33,120

Required

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

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

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