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	$	17,300		$	17,300		$	17,300
Sales commissions (4 percent of sales)		3,400			3,400			3,400
Supplies expense		310			340			370
Utilities		2,400			2,400			2,400
Depreciation on store equipment		3,500			3,500			3,500
Rent		7,300			7,300			7,300
Miscellaneous		600			600			600
Total S&A expenses before interest	$	34,810		$	34,840		$	34,870

a.

Prepare a schedule of cash payments for selling and administrative expenses for July, August, September Salary expense Sales commission Supplies expense Utilities Depreciation on store equipment Rent Miscellaneuos 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 = ?