Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not Past 1-30 Customer Balance Due Days Past Due Subtotals 844,800 498,400 185,900 31-60 Days Past Due 76,000 61-90 Days Past Due Over 90 Days Past Due 42,300 42,200 Boyd Industries 17,900 17,900 20,000 20,000 Hodges Company Kent Creek Inc. 6,800 6,800 Lockwood Company 7,900 7,900 Van Epps Company 25,300 25,300 922,700 523,700 193,800 82,800 62,200 60,200 Totals Percentage uncollectible 2% 6% 25% 35% 50% Allowance for Doubtful Accounts 94,672 10,474 11,628 20,700 21,770 30,100 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 19,880 before adjustment on November 30. Journalize the adjusting entry for uncollectible accounts as of November 30. Nov 30 Accounts Payable Accounts Receivable Allowance for Doubtful Accounts Bad Debt Expense Cash Sales