Munoz 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 Salary expense $18,700 August $18,700 September $18,700 Sales commissions (4 percent of sales) 3,100 3,100 3,100 Supplies expense 360 390 420 Utilities 2,700 2,700 2,700 Depreciation on store equipment 2,100 2,100 2,100 Rent 7,200 7,200 7,200 Miscellaneous 710 710 710 Total S&A expenses before interest $34,870 $34,900 $34,930 Required a. Prepare a schedule of cash payments for selling and administrative expenses. b. Determine the amount of utilities payable as of September 30. c. Determine the amount of sales commissions payable as of September 30. Schedule of Cash Payments for S&A Expenses July August September Total payments for S&A expenses EA EA 0 SA 0 Determine the amount of utilities payable and sales commissions payable as of September 30. b. Utilities payable C. Sales commissions payable