=+Total Flex Physical Therapy Inc. is planning its cash payments for operations for the fourth quarter (October-December), 2009. The Accrued Expenses Payable balance on October 1 is

$22,600. The budgeted expenses for the next three months are as follows:

Salaries Utilities Other operating expenses Total October

$ 58,200 5,300 44,700

$108,200 November December

$ 63,500 5,600 52,800

$121,900

$ 74,500 7,100 62,700

$144,300