October November December Budgeted S&A Expenses Salary Expense 24,000 24,500 25,000 Sales Commissions 5% of Sales 12.000 12,500 12,300 Insurance Expense 9,000 9,000 9,000 Rent 10,800 10,800 10,880 Depreciation on equipment 12,000 12,000 12,000 Utilities 1,800 2,000 2,200 Total Operating Expenses 69,600 70, 800 71 Bee Schedule of Cash Payments for S&A Expenses Salary Expense 2 24,500 > 100% of prior Month Sales Commissions 12,100 P ? Insurance Expense 9,800 9,000 9,000 Rent > ? 10,800 100% of Prior Months Utilities Expense 1,900 2 Total Payments for S&A Expenses ? The amount of cash paid for S&A expenses during the month of November is