Fanning is a retail company specializing in mens 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	August	September
Salary expense	$ 17,500	$ 17,500	$ 17,500
Sales commissions (4 percent of sales)	2,000	2,000	2,000
Supplies expense	290	320	350
Utilities	2,200	2,200	2,200
Depreciation on store equipment	2,600	2,600	2,600
Rent	6,400	6,400	6,400
Miscellaneous	600	600	600
Total S&A expenses before interest	$ 31,590	$ 31,620	$ 31,650

Required

Prepare a schedule of cash payments for selling and administrative expenses.

Determine the amount of utilities payable as of September 30.

Determine the amount of sales commissions payable as of September 30.