October		November		December
Budgeted S&A Expenses
Salary Expense	44,000		44,500		45,000
Sales Commissions 5% of Sales	22,000		22,500		22,300
Insurance Expense	19,000		19,000		19,000
Rent	22,800		22,800		22,800
Depreciation on equipment	27,000		27,000		27,000
Utilities	2,800		3,000		3,200
Total Operating Expenses	137,600		138,800		139,300
Schedule of Cash Payments for S&A Expenses
Salary Expense	?		44,500		?
100% of Prior Month Sales Commissions	22,100		?		?
Insurance Expense	19,000		19,000		19,000
Rent	?		?		22,800
100% of Prior Months Utilities Expense	2,900		?		?
Total Payments for S&A Expenses	?		?		?

What is the total amount of S&A expenses for the fourth quarter that the company will report on its pro forma income statement?