October		November		December
Budgeted S&A Expenses
Salary expenses	10,000		10,500		11,000
Sales commissions, 5% of sales	5,000		5,500		5,300
Insurance expenses	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		1,300		1,500
Total operating expenses	22,000		23,200		23,700
Schedule of Cash Payments for S&A Expenses
Salary Expenses	?		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 expenses	1,200		?		?
Total payments foe 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?