Solomon 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	$ 18,200	$ 18,200	$ 18,200
Sales commissions (4 percent of sales)	3,600	3,600	3,600
Supplies expense	350	380	410
Utilities	1,100	1,100	1,100
Depreciation on store equipment	2,800	2,800	2,800
Rent	7,000	7,000	7,000
Miscellaneous	620	620	620
Total S&A expenses before interest	$ 33,670	$ 33,700	$ 33,730

Required

Prepare a schedule of cash payments for selling and administrative expenses.

Determine the amount of utilities payable as of September 30.

Determine the amount of sales commissions payable as of September 30.