Ruddy is a retail company specializing in men's 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. b. Determine the amount of utilities payable as of September 30. c. Determine the amount of sales commissions payable as of September 30