The budget director for Yardley 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 Complete the schedule of cash payments for S&A expenses by filling in the missing . amounts. October November December Budgeted S&A Expenses 6,600 6,600 6,600 Equipment lease expense Salary expense 5,700 6,200 6,600 Cleaning supplies 3,030 2,850 2,720 Insurance expense 1,800 1,800 1,800 Depreciation on computer 2,400 2,400 2,400 Rent 2,300 2,300 2,300 Miscellaneous expenses 700 700 700 $ 22,350 $ 22,720 23,430 Total operating expenses Schedule of Cash Payments for S&A Expenses Equipment lease expense Prior month's salary expense 100% Cleaning supplies Insurance premium Depreciation on computer Rent Miscellaneous expenses $ 23,250 Total disbursements for operating expenses 18,020 $18,830 b. Determine the amount of salaries payable the company will report on its pro forma balance sheet at the end of the fourth quarter. Salaries payable c. Determine the amount of prepaid insurance the company will report on its pro forma balance sheet at the end of the fourth quarter. Prepaid insurance