Benson is a retail company specializing in men's 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. Salary expense Sales commissions (4 percent of sales) Supplies expense Utilities Depreciation on store equipment Rent Miscellaneous Total S&A expenses before interest July $18,800 2,100 260 1,300 3,500 7,400 August $18,800 2,100 290 1,300 3,500 7,400 September $18,800 2,100 320 1,300 3,500 7,400 720 $34, 140 720 720 $34,080 $34, 110 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