Sage learning systems inc. was organized on September 30, 2012. Projected selling and administrative expenses for each of the first three months of operations are as follows:

October $67,500

November 75,000

December 88,100

Depreciation, insurance, and property taxes represent $9,000 of the estimated monthly expenses. The annual insurance premium was paid on September 30, and the property taxes for the year will be paid in june. 60% of the remainder of the expenses are expected to be paid in the month in which they incurred, with the balance to be paid in the following month. Prepare a schedule indicating cash payments for selling and administrative expenses for October, November, December.