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.

	July			August			September
Salary expense	$	24,000		$	24,000		$	24,000
Sales commissions (4 percent of sales)		2,000			2,000			2,000
Supplies expense		360			390			420
Utilities		1,100			1,100			1,100
Depreciation on store equipment		3,000			3,000			3,000
Rent		6,600			6,600			6,600
Miscellaneous		690			690			690
Total S&A expenses before interest	$	37,750		$	37,780		$	37,810

Required

a.	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.