Thornton is a retail company specializing in mens 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.

	July			August			September
Salary expense	$	18,000		$	18,000		$	18,000
Sales commissions (4 percent of sales)		3,700			3,700			3,700
Supplies expense		310			340			370
Utilities		3,000			3,000			3,000
Depreciation on store equipment		2,500			2,500			2,500
Rent		6,500			6,500			6,500
Miscellaneous		710			710			710
Total S&A expenses before interest	$	34,720		$	34,750		$	34,780

Required

a. Prepare a schedule of cash payments for selling and administrative expenses.

b. Determine the amount of utilities payable as of September 30.

c. Determine the amount of sales commissions payable as of September 30.

Prepare a schedule of cash payments for selling and administrative expenses.

Schedule of Cash Payments for S&A Expenses
	July	August	September
Salary expense
Sales commissions
Supplies expense
Utilities
LEAVE BLANK	0	0	0
Rent
Miscellaneous
Total payments for S&A expenses

Determine the amount of utilities payable and sales commissions payable as of September 30.

b.	Utilities payable
c.	Sales commissions payable