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	$	19,000		$	19,000		$	19,000
Sales commissions (4 percent of sales)		2,200			2,200			2,200
Supplies expense		300			330			360
Utilities		2,900			2,900			2,900
Depreciation on store equipment		3,900			3,900			3,900
Rent		7,000			7,000			7,000
Miscellaneous		750			750			750
Total S&A expenses before interest	$	36,050		$	36,080		$	36,110

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.