The budget director for Rooney 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.

Required

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

b$.$ Determine the amount of salaries payable the company will report on its pro forma balance sheet at the end of the fourth quarter.

c$.$ Determine the amount of prepaid insurance the company will report on its pro forma balance sheet at the end of the fourth quarter.

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Req $A$

Req B and C

Complete the schedule of cash payments for S&A expenses by filling in the missing amounts. Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter $44$th Quarter,$],[$Budgeted unit sales,$35,000,37,000,28,000,33,000]]$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}40.$ Fixed selling and administrative expenses include advertising expenses of $$12,000$ per quarter, executive salaries of $$53,000$ per quarter, and depreciation of $$34,000$ per quarter. In addition, the company will make insurance payments of $$5,000$ in the first quarter and $$5,000$ in the third quarter. Finally, property taxes of $$8,200$ will be paid in the second quarter.

Required:

Prepare the company's selling and administrative expense budget for the upcoming fiscal year.

Note: Round "Per Unit" answers to $2$ decimal places.Required

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

b$.$ Determine the amount of salaries payable the company will report on its pro forma balance sheet at the end of the fourth quarter.

c$.$ Determine the amount of prepaid insurance the company willreport on its pro forma balance sheet at the end of the fourt quarter.

Complete this question by entering your answers in the tabs below.

Req B and C

Complete the schedule of cash payments for S&$.$