Rooney is a retail company specializing in mens hats. Its budget director prepared the list of expected operating expenses that follows. All items are paid when incurred except sales commissions and utilities, which are paid in the month following their incurrence. July is the first month of operations, so there are no beginning account balances.

	July			August			September
Salary expense	$	18,100		$	18,100		$	18,100
Sales commissions (4 percent of sales)		3,700			3,700			3,700
Supplies expense		360			390			420
Utilities		2,900			2,900			2,900
Depreciation on store equipment		2,500			2,500			2,500
Rent		6,500			6,500			6,500
Miscellaneous		710			710			710
Total S&A expenses before interest	$	34,770		$	34,800		$	34,830

Required

Prepare a schedule of cash payments for selling and administrative expenses.

Determine the amount of utilities payable as of September 30.

Determine the amount of sales commissions payable as of September 30.

Prepare a schedule of cash payments for selling and administrative expenses.

Schedule of Cash Payments for S&A Expenses
	July	August	September
Total payments for S&A expenses

Determine the amount of utilities payable and sales commissions payable as of September 30.

b.	Utilities payable
c.	Sales commissions payable