Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 1-30 31-60 61-90 Past Days Days Days Customer Balance Due Past Due Past Due Past Due Subtotals 837,600 494,200 184,300 75,400 41,900 Not Over 90 Days Past Due 41,800 14,800 14,800 17,500 17,500 4,800 4,800 9,200 Boyd Industries Madges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 9,200 31,500 31,500 915,400 525,700 193,500 80,200 59.400 56,600 25% 20,050 35% 20,790 11,610 50% 28,300 91,264 10,514 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 19,165 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31