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 Customer Balance Due Past Duel Past Due Days Past Due Days Past Due Subtotals 728,900 430,100 160,400 65,600 36,400 36,400 Boyd Industries 12,600 12,600 Hodges Company Kent Creek Inc. Lockwood Company < Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 16,500 16,500 7,800 7,800 12,500 12,500 25,500 25,500 803,800 455,600 172,900 73,400 52,900 49,000 29 5% 25% 35% 50% 79.122 9.112 8,645 18,350 18,515 24,500 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of s 16,615 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. If an amount box does not require an entry, leave it blank. Date Account Debit Credit