Benson 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	$	17,500		$	17,500		$	17,500
Sales commissions (4 percent of sales)		3,500			3,500			3,500
Supplies expense		280			310			340
Utilities		2,100			2,100			2,100
Depreciation on store equipment		2,000			2,000			2,000
Rent		6,900			6,900			6,900
Miscellaneous		630			630			630
Total S&A expenses before interest	$	32,910		$	32,940		$	32,970

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.

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

Schedule of Cash Payments for S&A Expenses
	July	August	September
Total payments for S&A expenses

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

b.	Utilities payable
c.	Sales commissions payable