Malcolm is a retail company specializing in men's hats. It's 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 Sales commissions (4 percent of sales) Supplies expense Utilities Depreciation on store equipment Rent Miscellaneous Total S&A expenses before interest $12,000 $12,000 $12,000 1,000 180 550 1,500 3,300 345 195 100 210 1,000 550 1,500 3,300 345 $18,875 $18,890 $18,905 550 1,500 3,300 345 Required Determine the amount of utilities payable as of September 30 Determine the amount of sales commissions payable as of September 30. b. c