Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not 1-30 31-60 61-90 Over 90 Past Days Days Days Days Customer Balance Due Past Due Past Due Past Due Past Due Subtotals 735.300 433,800 161.800 66.200 36.800 36,700 Boyd Industries Hodges Company 11,500 11.500 19.800 19.800 Kent Creek Inc. 10,000 10,000 Lockwood Company 10.000 10,800 Van Epps Company 30.000 30.800 Totals 818.200 464,600 Percentage uncollectible 19 172.600 5% 76.200 20% 56.600 30% 40.200 45% Allowance for Doubtful Accounts 67.186 4,646 8.630 15,240 16.980 21.690 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 14,110 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31.