Selected data from the financial statements of KRJ Manufacturing are presented below. On the company's common-sized balance sheet, what would be the amount (i.e., percentage) shown for accrued expenses? Present your answer in percentage terms, rounded to one decimal place (e.g., 20.0%). Sales $16212 Cost of goods sold $11929 Salaries expense $3232 Tax expense $1272 Net income $1779 Cash $104 Accounts receivable $562 Inventory $308 Net fixed assets $2762 Total assets $9961 Accounts payable $363 Accrued expenses $795 Long-term debt $1385 Total liabilities $4642 Cash flow from operations $3067 10