The following details have been extracted from the budget of a merchandising company:

Rent Expense	$8,000 per month
Depreciation Expense	$3,000 per month
Insurance Expense	$1,000 per month
Miscellaneous Expense	6% of sales
Commissions Expense	10% of sales
Salaries Expense	$9,000 per month

	December	January	February	March
Sales	$60,000	$70,000	$80,000	$100,000

Commissions and salaries expenses are paid 50% in the month in which they are incurred and the balance in the following month. Rent and miscellaneous expenses are paid when they occur. Insurance is prepaid for the quarter on January 1.

Prepare the schedule of cash payments for the selling and administrative expenses for the first quarter of the next year.