Given the following financial data, what is the common sized amount for Accrued expenses?

$\backslash$table$[[$Cash$,225000],[$Accounts receivable,$153000],[$Inventory$,99300],[$Prepaid expenses,$14500],[$Total current assets,$491800],[$Net fixed assets,$632000],[$Accounts payable,$102000],[$Accrued expenses,$7900],[$Taxes payable,$53000],[$Notes payable,$75000],[$Total current liabilities,$237900],[$Long$-$term debt,$334000],[$Total liabilities,$571900],[$Common Stock,$289000],[$Retained earnings,$262900],[$Total equity,$551900]]$

Please show step by step calculations on Microsoft Excel with formulas please