Solomon is a retail company specializing in men's 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 Salary expense $17,800 August September $17,800 $17,800 Sales commissions (4 percent of sales) 2,400 Supplies expense 330 2,400 360 2,400 390 Utilities 2,400 2,400 2,400 Depreciation on store equipment 3,300 3,300 3,300 Rent 7,600 7,600 7,600 Miscellaneous 740 740 740 Total S&A expenses before interest $34,570 $34,600 $34,630 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.