EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter (JanuaryMarch), 2017. The Accrued Expenses Payable balance on January 1 is $15,000. The budgeted expenses for the next three months are as follows:

January February March

Salaries 56900 6810072200

Utilities 240026002500

Other operating expenses32300 4150044700

Total 91600112200119400

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.