For the precentage, please use one that is reasonable given the context

For this exercise and section only, assume the Accounts Receivable balance is $110,000 at the end of the first year and there is an existing $915 balance in the Allowance for Doubtful Accounts at the end of the first year. Using the percentage that you estimated, what would be the estimated bad debts expense at the end of the first year and what would the journal entry be? Show calculations as necessary