es Ruddy is a retail company specializing in men's hats. Its budget director prepared the list of expected operating expenses that follows. All items are paid when incurred except sales commissions and utilities, which are paid in the month following their incurrence. July is the first month of operations, so there are no beginning account balances. July Salary expense $17,200 August $17,200 September $ 17,200 Sales commissions (4 percent of sales) 2,100 2,100 2,100 Supplies expense 280 310 340 Utilities 2,600 2,600 2,600 Depreciation on store equipment 2,200 2,200 2,200 Rent 6,400 6,400 6,400 Miscellaneous 600 600 600 Total S&A expenses before interest $31,380 $31,410 $31,440 Required a. Prepare a schedule of cash payments for selling and administrative expenses. Schedule of Cash Payments for S&A Expenses July August September Salary expense Sales commissions Supplies expense S Utilities Depreciation on store equipment Rent Miscellaneous Total payments for S&A expenses $ 0 $ 0 $ 0 b. Determine the amount of utilities payable as of September 30. Utilities payable c. Determine the amount of sales commissions payable as of September 30. Sales commissions payable