Thornton is a retail company specializing in men's hats. Its budget director prepared the list of expected operating expenses that follows. All items are paid when incurred except sales commissions and utilities, which are paid in the month following their incurrence. July is the first month of operations, so there are no beginning account balances.

$\backslash$table$[[,$July,August,September$],[$Salary expense,$$18,100,$$$18,100,$$$18,100$

Determine the amount of utilities payable as of sales commisions payable as of September $30$ as well