October November December Budgeted S&A Expenses Salary Expense Sales Commissions 5% of Sales Insurance Expense Rent Depreciation on equipment Utilities 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 11,000 5,300 2,000 2,400 1,500 1,500 23,700 Total Operating Expenses Schedule of Cash Payments for S&A Expenses Salary Expense 100% of Prior Month Sales Commissions Insurance Expense 2 10 500 10,500 5,100 2,000 2,000 Rent 100% of Prior Months Utilities Expense Total Payments for S&A Expenses 2.000 2,400 1,200 2,000 2,000 ? 2,000 2,400 Insurance Expense Rent 100% of Prior Months Utilities Expense Total Payments for S&A Expenses 1,200 ? What is the total amount of cash paid for S&A expenses in December? $22,300 $23,300 $23,700 $22.200