May I have some help with a step by step explanantion on how to fill out a Schedule of Cash Payments for Operations? My tutor was stumped and I can't seem to get any help with this accounting problem. I just need to be taught how to do this problem. the following is the problem:

EastGate Physical Therapy Inc. is planning its cash payments for operations for the first quarter $($January$$March$).$ The Accrued Expenses Payable balance on January $1$ is $$31,200.$ The budgeted expenses for the next three months are as follows:

Line Item Description January February March

Salaries $$71,800$ $$87,400$ $$96,700$

Utilities $5,9006,6007,800$

Other operating expenses $54,60059,50065,500$

Total $$132,300$ $$153,500$ $$170,000$

Other operating expenses include $$3,900$ of monthly depreciation expense and $$900$ of monthly insurance expense that was prepaid for the year on May $1$ of the previous year. Of the remaining expenses, $80\%$ are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on January $1$ relates to the expenses incurred in December.

Prepare a schedule of cash payments for operations for January, February, and March.