A manufacturing company budgets sales of \(\$ 70,000\) during July. It pays sales commissions of \(5 \%\) of sales and also pays the sales manager salary of \(\$ 3,000\) per month. Other monthly costs include depreciation on office equipment ( \(\$ 500\) ), office insurance expense (\$200), advertising \((\$ 1,000)\), and an office manager salary of \(\$ 2,500\) per month. Prepare the company's 

(a) Selling expense budget for July and 

(b) General and administrative expense budget for July.