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. July $ 17,100 August $ 17,100 2,000 September $ 17,100 2,000 2,000 Salary expense Sales commissions (4 percent of sales) Supplies expense Utilities Depreciation on store equipment Rent Miscellaneous 360 2,600 2,500 390 2,600 420 2,600 2,500 2,500 6,900 700 6,900 700 6,900 700 Total S&A expenses before interest $32,160 $32,190 $32,220 a. Prepare a schedule of cash payments for selling and administrative expenses. Schedule of Cash Payments for S&A Expenses July August September Salary expense Sales commissions Supplies expense Utilities Depreciation on store equipment Rent Miscellaneous Total payments for S&A expenses b. Determine the amount of utilities payable as of September 30. Utilities payable c. Determine the amount of sales commissions payable as of September 30. Sales commissions payable