Zachary 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	$	17,300		$	17,300		$	17,300
Sales commissions (4 percent of sales)		2,700			2,700			2,700
Supplies expense		310			340			370
Utilities		2,100			2,100			2,100
Depreciation on store equipment		3,900			3,900			3,900
Rent		7,300			7,300			7,300
Miscellaneous		740			740			740
Total S&A expenses before interest	$	34,350		$	34,380		$	34,410

Required

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

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

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