October November December 11,000 Budgeted S&A Expenses Salary Expense Sales Commissions 5% of Sales Insurance Expense Rent Depreciation on equipment Utilities Total Operating Expenses 10,000 5,000 2,000 2,400 1,500 1,100 22,000 10,500 5,500 2,000 2,400 1,500 1,400 23,300 5,300 2,000 2,400 1,500 1,500 23,700 10,500 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 ? 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? $22,200 $22,300 $23,700 $23,300