Walton 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	$	18,700		$	18,700		$	18,700
Sales commissions (4 percent of sales)		3,500			3,500			3,500
Supplies expense		360			390			420
Utilities		2,200			2,200			2,200
Depreciation on store equipment		2,500			2,500			2,500
Rent		7,200			7,200			7,200
Miscellaneous		740			740			740
Total S&A expenses before interest	$	35,200		$	35,230		$	35,260

Required

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

Determine the amount of utilities payable as of September 30.

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