The following details have been extracted from ten budget of a merchandising company.

Rent expense : $8,700 per month

Depreciation expense: $ 4,000 per month

Insurance expense: $1,250 per month

Miscellaneous expense: 4% of sales, paid as incurred

Commission expense: 10% of sales

Salaries expense: $6000 per month

Sales: dec $70,000 Jan $75,000 feb $90,000 mar $105000

Commissions and salaries expenses are paid 50% in month to which they are incurred and the balance next month. Rent and miscellaneous expenses are paid as and when they occur. Insurance is prepaid at the beginning of yen quarter. Calculate cash payments for the selling and administrative expenses for the first quarter of the next year.