170,00 412,100 153,600 62,900 34,900 34,900 12,900 12,900 16,400 16,400 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company 6,600 9,400 6,600 9,400 31,100 31,100 774,800 443,200 Totals 163,000 6% 9,780 51,300 35% Percentage uncollectible 69,500 25% 17,375 47,800 50% 2% Allowance for Doubtful Accounts 77,874 8,864 17,955 23,900 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 16,355 before adjustment on July 31 Journalize the adjusting entry for uncollectible accounts as of July 31. July 31