I finished the chart I just dont understand how ro calculate b and c.

The budget director for Yardley Cleaning Services prepared the following list of expected selling and administrative expenses. All expenses requiring cash payments are paid for in the month incurred except salary expense and insurance. Salary is paid in the month following the month in which it is incurred. The insurance premium for six months is paid on October 1. October is the first month of operations; accordingly, there are no beginning account balances. Required a. Complete the schedule of cash payments for S&A expenses by filling in the missing amounts. October November December Budgeted S&A Expenses Equipment lease expense Salary expense Cleaning supplies Insurance expense Depreciation on computer Rent Miscellaneous expenses Total operating expenses Schedule of Cash Payments for S&A Expenses Equipment lease expense Prior month's salary expense, 100% Cleaning supplies Insurance premium Depreciation on computer Rent Miscellaneous expenses Total disbursements for operating expenses $ 6,200 $ 6,200 $ 6,200 6,300 6,800 7,200 2,900 2,730 3,090 1,600 1,600 1,600 2,200 2,200 2,200 1,600 1,600 1,600 710 710 710 $ 21,510 $ 21,840 $ 22,600 $ 6,200 $ 6,200 $ 6,200 0 6,300 6,800 2,900 2,730 3,090 0 0 0 0 0 1,600 1,600 1,600 710 710 710 $ 21,010 $ 17,540 $ 18,400 2.900 2,730 3,090 1,600 1,600 1,600 2,200 2.200 2.200 1,600 1,600 1,600 710 710 $ 21,510 $ 21,840 $ 22,600 710 Cleaning supplies Insurance expense Depreciation on computer Rent Miscellaneous expenses Total operating expenses Schedule of Cash Payments for S&A Expenses Equipment lease expense Prior month's salary expense, 100% Cleaning supplies Insurance premium Depreciation on computer Rent Miscellaneous expenses Total disbursements for operating expenses $ 6,200 $ 6,200 $ 6,200 0 6,300 6,800 2,900 2,730 3,090 0 0 0 0 0 1,600 1,600 1,600 710 710 7101 $ 21,010 $ 17,540 $ 18,400 b. Determine the amount of salaries payable the company will report on its pro forma balance sheet at the end of the fourth quarter. Salarios payable c. Determine the amount of prepaid Insurance the company will report on its pro forma balance sheet at the end of the fourth quarter. Prepaid insurance