follows is from the firm's worksheet for the year ended December 31, 20X1. Accounts Cash Petty Cash Fund Notes Receivable, due 20x2 Accounts Receivable Allowance for Doubtful Accounts Interest Receivable Merchandise Inventory Warehouse Supplies office Supplies Debit Credit $ 97,700 600 16,500 138,900 $ 2,500 165 127,200 2,000 570 Prepaid Insurance Land Building Accumulated Depreciation-Building Warehouse Equipment Accumulated Depreciation-warehouse Equipment office Equipment Accumulated Depreciation-office Equipment Notes Payable, due 20x2 Accounts Payable Interest Payable Notes Payable, Long-Term Mortgage Payable 3,340 14,700 100, 500 16,050 18,500 8,850 8,100 3,250 13,700 55, 600 270 10,500 13,500 Colin O'Brien, Capital (Jan. 1) 322,275 Colin O'Brien, Drawing 69,350 Income Summary 130, 100 127,200 Sales Sales Returns and Allowances Interest Income Purchases Freight In 1,084, 300 7,100 450 450,000 8,500 Freight In Purchases Returns and Allowances Purchases Discounts Warehouse Wages Expense Warehouse Supplies Expense Depreciation Expense-warehouse Equipment Salaries Expense-Sales Travel Expense Delivery Expense Salaries Expense-office office Supplies Expense Insurance Expense Utilities Expense Telephone Expense Payroll Taxes Expense Building Repairs Expense Property Taxes Expense Uncollectible Accounts Expense Depreciation Expense-Building Depreciation Expense-office Equipment Interest Expense Totals 8,500 12,350 7,940 107,300 4,500 2,100 150, 400 22,700 36,125 83,700 1,090 8,575 6,700 3,150 30, 300 2,400 15, 100 2,280 4,300 1,490 2,700 $1,678, 735 $1,678, 735 GOOD TO GO AUTO PRODUCTS Statement of Owner's Equity Colin O'Brien, Capital, January 1, 20X1 Net income for year Less: Withdrawals for year Increase in capital Colin O'Brien, Capital, December 31, 20X1 69,350 $ 322,275 (69,350) $ 252,925 What percentage of total operating expenses is attributable to warehouse expenses? places.) The percentage attributable to warehouse expense is %