chedule of Cash Payments for a Service Company

EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter $($January$$March$).$ The Accrued Expenses Payable balance on January $1$ is $$31,300.$ The budgeted expenses for the next three months are as follows:

January February March

Salaries $$72,000$ $$87,600$ $$97,000$

Utilities $5,9006,6007,800$

Other operating expenses $54,70059,60065,600$

Total $$132,600$ $$153,800$ $$170,400$

Other operating expenses include $$3,900$ of monthly depreciation expense and $$900$ of monthly insurance expense that was prepaid for the year on May $1$ of the previous year. Of the remaining expenses, $70\%$ are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on January $1$ relates to the expenses incurred in December.

Prepare a schedule of cash payments for operations for January, February, and March. Enter all amounts as positive numbers.