Select Physical Therapy Inc. is planning its cash payments for operations for the third quarter (JulySeptember), 2017. The Accrued Expenses Payable balance on July 1 is $26,100. The budgeted expenses for the next three months are as follows:

Other operating expenses include $3,300 of monthly depreciation expense and $800 of monthly insurance expense that was prepaid for the year on March 1 of the current year. Of the remaining expenses, 75% are paid in the month in which they are incurred, with the remainder paid in the following month. The Accrued Expenses Payable balance on July 1 relates to the expenses incurred in June.

Prepare a schedule of cash payments for operations for July, August, and September.

Salaries Utilities Other operating expenses Total July $60,000 5,000 46,200 $111,200 August $73,100 5,500 50,400 $129,000 September $80,900 6,500 55,400 $142,800