Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not Past Due 1-30 Days Past Due 31-60 Days Past Due 64,000 61-90 Days Past Due 35,600 Over 90 Days Past Due Customer Balance Subtotals 711,400 419,700 156,500 35,600 16,100 Boyd Industries 16,100 Hodges Company 18,500 18,500 7,200 7,200 Kent Creek Inc. 11,000 11,000 Lockwood Company Van Epps Company 30,400 30,400 167,500 71,200 794,600 450,100 54,100 51,700 Totals 1% 5% 25% 35% 50% Percentage uncollectible 75,461 4,501 25,850 8,375 17,800 18,935 Allowance for Doubtful Accounts Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 15,845 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31 5