Dobson Company owed past month's sales commissions of $21,000 on January 1. The company's master budget contained the following operating expense budget: February March January Salary expense $40,000 $ 36,000 $ 36,000 Sales commissions, 5% of sales 30,000 24,000 28,000 Utilities 2,800 2,800 2,800 Depreciation on store equipment 1,800 1,800 1,800 7,200 7,200 Rent 7,200 Miscellaneous 1,800 1,800 1,800 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: Select one: A. $53,600. B. $51,800 C. $77,600 D. None of the above answers is correct