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

What is the total amount of cash paid for S&A expenses in December?

		$22,200
		$22,300
		$23,300
		$23,700