Dobson Company expects to begin operating on January 1. The companys master budget contained the following operating expense budget.

	January	February	March
Salary expense	$ 40,000	$ 36,000	$ 36,000
Sales commissions, 5% of sales	24,000	30,000	28,000
Utilities	2,800	2,800	2,800
Depreciation on store equipment	1,800	1,800	1,800
Rent	7,200	7,200	7,200
Miscellaneous	1,800	1,800	1,8900
Total operating expenses	$ 77,600	$ 79,600	$ 77,600

Sales commissions are paid in cash in the month following the month in which the expense is recognized. All other expense items requiring cash payment are paid in the month in which they are recognized. The amount of cash to be paid for operating expenses during the month of January is: