January budgeted selling and administrative expenses for a

designer clothing store that plans to open on January $1,$ Year $1,$

are as follows: sales commissions, $$138,000$; retail lease,

$$20,000$; utilities, $$5,900$; depreciation, $$2,000$; and store

supplies, $$1,300.$ Utilities and the retail lease are paid in the

month following their incursion. Other expenses are expected

to be paid in cash in the month in which they are incurred.

Required:

Determine the amount of budgeted cash payments for January

selling and administrative expenses.