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, $$21,500$; rent, $$15,000$; utilities, $$4,600$; depreciation, $$4,000$; and miscellaneous, $$2,900.$ 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

a$.$ Determine the amount of budgeted cash payments for January selling and administrative expenses.

b$.$ Determine the amount of utilities payable the store will report on the January $31$ pro forma balance sheet.

c$.$ Determine the amount of depreciation expense the store will report on the income statement for year $1,$ assuming that monthly depreciation remains the same for the entire year.

$\backslash$table$[[$a$.$ Budgeted cash payments,$],[$b$.$ Utilities payable,$],[$c$.$ Depreciation expense,$]]$