Ruddy 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.

JulyAugustSeptember Salary expense$18,900 $18,900 $18,900 Sales commissions (4 percent of sales) 3,200 3,200 3,200 Supplies expense 310 340 370 Utilities 2,800 2,800 2,800 Depreciation on store equipment 4,000 4,000 4,000 Rent 6,400 6,400 6,400 Miscellaneous 620 620 620 Total S&A expenses before interest$36,230 $36,260 $36,290

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

b.Determine the amount of utilities payable as of September 30.

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