Munoz 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	$	17,200		$	17,200		$	17,200
Sales commissions (4 percent of sales)		3,100			3,100			3,100
Supplies expense		340			370			400
Utilities		2,300			2,300			2,300
Depreciation on store equipment		3,200			3,200			3,200
Rent		6,300			6,300			6,300
Miscellaneous		670			670			670
Total S&A expenses before interest	$	33,110		$	33,140		$	33,170

Required

1. Prepare a schedule of cash payments for selling and administrative expenses.

2. Determine the amount of utilities payable as of September 30.

3. Determine the amount of sales commissions payable as of September 30.