Malcolm is a retail company specializing in mens hats. Its 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 $ 12,000 $ 12,000 $ 12,000 Sales commissions (4 percent of sales) 1,000 1,000 1,000 Supplies expense 180 195 210 Utilities 550 550 550 Depreciation on store equipment 1,500 1,500 1,500 Rent 3,300 3,300 3,300 Miscellaneous 345 345 345 Total S&A expenses before interest $ 18,875 $ 18,890 $ 18,905 Required Prepare a schedule of cash payments for selling and administrative expenses. Determine the amount of utilities payable as of September 30. Determine the amount of sales commissions payable as of September 30.