The following expenses budget has been prepared for Abacus Services for the year ending 30 June 2017:

	Abacus Services Expenses Budget for the year ending 30 June 2017
			Quarter					Annual total
			Sept.		Dec.	Mar.	June
		Professional salaries Secretarial wages Training Office supplies Electricity Insurance Rent Travel		$  60000 30000 5 000 8000 1200 4000 24000   42000	$  80000 30000 6000 8000 1800 4000 24000  28000	$  80000 30000 3000 8000 1600 4000 26000   56000	$  100000 30000 5000 8000 1400 4000 26000   46000	$  320000 120000 19000 32000 6000 16000 100000  172000
		TOTAL EXPENSES		$174200	$181 800	$208600	$220400	$785 000

Professional salaries, secretarial wages and training are paid in the quarter in which they are incurred. Office supplies, electricity and travel are paid in the quarter after they are incurred and in the June 2016 quarter were $5000, $1500 and $42000 respectively. Rent is paid in the quarter before it is incurred and for the September 2017 quarter is budgeted at $26000. Insurance is paid annually at the beginning of January and is expected to remain at the same level for the next year.

Required

Prepare a schedule of estimated cash payments for expenses for Abacus Services for the year ending 30 June 2017.