Budgeted S&A Expenses
Salary Expense	20,000		20,500		21,000
Sales Commissions 5% of Sales	10,000		10,500		10,300
Insurance Expense	7,000		7,000		7,000
Rent	8,400		8,400		8,400
Depreciation on equipment	9,000		9,000		9,000
Utilities	1,600		1,800		2,000
Total Operating Expenses	56,000		57,200		57,700
Schedule of Cash Payments for S&A Expenses
Salary Expense	?		20,500		?
100% of Prior Month Sales Commissions	10,100		?		?
Insurance Expense	7,000		7,000		7,000
Rent	?		?		8,400
100% of Prior Months Utilities Expense	1,700		?		?
Total Payments for S&A Expenses	?		?		?

What is the amount of sales commissions payable that the company will report on its pro forma balance sheet at the end of the fourth quarter?