Burke Enterprises sells toy flying saucers $.$ The following information relates to toy sales during the month of June $($the first month of operations$)$ and to related cash transactions with customers. Behrend pays a sales commission of $1\%$ of all sales, with payment in the month following the month of sale. Toy sales for cash $ $18,000$ Toy sales on account $($credit sales$)$ $ $42,000$ Collections from customers for the credit sales $ $3,000$ Deposits received from customers for orders to be filled in July $$2,000$ In the Balance Sheet at the end of its first month, Burke should report sales commissions payable of $$620$ $$600$ $ $230$