Requirement $3.$ Prepare the schedule of cash payments for selling and administrative expenses for January and February $2016.$ Assume $25\%$ of the accrual for Salaries and Commissions Payable is for commissions and $75\%$ is for salaries. The December $31$ balance will be paid in January. Salaries and commissions are paid $60\%$ in the month incurred and $40\%$ in the following month. Rent and income tax expenses are paid as incurred. Insurance expense is an expiration of the prepaid amount. $($Round your answers to the nearest whole number.$)$

$\backslash$table$[[$Printer Company$],[$Budgeted Cash Payments for Selling and Administrative Expenses$],[$For the Two Months Ended January $31$ and February $29],[$Variable expenses:$],[40\%$ of last month's Commission Expense$],[60\%$ of current month's Commission Expense$],[$Total payments for variable expenses$],[$Fixed expenses$],[40\%$ of last month's Salaries Expense$],[60\%$ of current month's Salaries Expense$],[$Rent expense$],[$Total payments for fixed expenses$],[$Total payments for $S$ and A expenses$]]$