October November December 11,000 10,500 5,500 5,300 10,000 5,000 2,000 2,400 2,000 2,400 2,000 2,400 1,500 1,500 1,500 1,100 1,400 1,500 22,000 23,300 23,700 Budgeted S&A Expenses Salary Expense Sales Commissions 5% of Sales Insurance Expense Rent Depreciation on equipment Utilities Total Operating Expenses Schedule of Cash Payments for S&A Expenses Salary Expense 100% of Prior Month Sales Commissions Insurance Expense Rent 100% of Prior Months Utilities Expense Total Payments for S&A Expenses ? 10,500 ? 5,100 ? ? 2,000 2,000 2,000 ? ? 2,400 1,200 ? ? ? ? ? What is the total amount of cash paid for S&A expenses in December? $22,300 $23,700 $22,200 $23,300