January budgeted selling and administrative expenses for the retail shoe store that Craig Shea plans to open on January 1, year 1, are as follows: sales commissions, $21,500; rent, $11,000; utilities, $5,900; depreciation, $4,100; and miscellaneous, $1,600. Utilities are paid in the month after they are incurred. 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