Scranton Company expects to begin operating on July 1, Year 1. The company's master budget cortained the following operating expense budget: Sales commissions are paid in cash in the month following the month in which the expense is recognized. All other expense items requiring cash payment are paid in the month in which they are recognized. The amount of commissions payable that would appear on the company's pro forma balance sheet as of September 30 , Year 1 is: Multiple Choice $31,900. Muhiple Cholce $31,900 $33,900 536.190 $25,900