I need to know how to calculate this for my systems understanding aid project

d. Bad Debt Expense. Bad debt expense is estimated once annually at the end of each year as a percent of net sales and is recorded as of December 31 in the general journal. The percentage estimate for 2017 is stated in the transactions list (Document No. 1). Waren uses the allowance method for recording the estimate of bad debts. d. Bad Debt Expense. Bad debt expense is estimated once annually at the end of each year as a percent of net sales and is recorded as of December 31 in the general journal. The percentage estimate for 2017 is stated in the transactions list (Document No. 1). Waren uses the allowance method for recording the estimate of bad debts