The budget director for Campbell Cleaning Services prepared the following list of expected selling and administrative expenses. All expenses requiring cash payments are paid for in the month incurred except salary expense and insurance. Salary is paid in the month following the month in which it is incurred. The insurance premium for six months is paid on October 1. October is the first month of operations; accordingly, there are no beginning account balances.

Complete the schedule of cash payments for S&A expenses by filling in the missing amounts.

	October	November	December
Budgeted S&A Expenses
Equipment lease expense	$5,200	$5,200	$5,200
Salary expense	5,300	5,800	6,200
Cleaning supplies	2,830	2,720	3,030
Insurance expense	1,500	1,500	1,500
Depreciation on computer	2,000	2,000	2,000
Rent	2,000	2,000	2,000
Miscellaneous expenses	650	650	650
Total operating expenses	$19,480	$19,870	$20,580
Schedule of Cash Payments for S&A Expenses
Equipment lease expense	$5,200	$5,200	$5,200
Prior months salary expense, 100%
Cleaning supplies	2,830	2,720	3,030
Insurance premium
Depreciation on computer
Rent	2,000	2,000	2,000
Miscellaneous expenses	650	650	650
Total disbursements for operating expenses	$19,680	$15,870	$16,680

• b.Salaries payable
• c.Prepaid insurance