Malcolm is a retail company specializing in men's 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 $12,000 1,000 180 550 Salary expense Sales commissions (4 percent of sales) Supplies expense Utilities Depreciation on store equipment Rent Miscellaneous Total S&A expenses before interest August $12,000 1,000 195 550 1,500 3,300 345 $18,890 September $12,000 1,000 210 550 1,500 3,300 345 $18,905 1,500 3,300 345 $18,875 Prepare a schedule of cash payments for selling and administrative expenses. Schedule of Cash Payments for S&A Expenses July August September Total payments for S&A expenses 0 $ 0 $ Determine the amount of utilities payable and sales commissions payable as of September 30. b. Utilities payable c. Sales commissions payable