EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter $($January$$March$).$ The Accrued Expenses Payable balance on January $1$ is $$15,000.$ The budgeted expenses for the next three months are as follows:

Line Item Description January February March

Salaries $$56,900$ $ $68,100$ $ $72,200$

Utilities $2,4002,6002,500$

Other operating expenses $32,30041,50044,700$

Total $$91,600$ $$112,200$ $$119,400$

Other operating expenses include $$3,000$ of monthly depreciation expense and $$500$ 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.

EastGate Physical Therapy Inc.

Schedule of Cash Payments for Operations

For the Three Months Ending March $31$

Line Item Description January February March

$$-$ Select $-$ $$-$ Select $-$ $$-$ Select $-$

$-$ Select $--$ Select $--$ Select $-$

Total cash payments $Total cash payments $Total cash payments $Total cash payments