Adjustment for uncollectible accounts

Below is the aging of receivables schedule for Evers Industries.

Aging of Receivables Schedule

November $30$

$\backslash$table$[[$Customer$,$Balance,$\backslash$table$[[$Not$],[$Past$],[$Due$]],\backslash$table$[[1-30],[$Days$],[$Past Due$]],\backslash$table$[[31-60],[$Days$],[$Past Due$]],\backslash$table$[[61-90],[$Days$],[$Past Due$]],\backslash$table$[[$Over $90],[$Days$],[$Past Due$]]],[$Subtotals$,844,800,498,400,185,900,76,000,42,200,42,300],[$Boyd Industries,$13,600,,,,,13,600],[$Hodges Company,$19,200,,,,19,200,],[$Kent Creek Inc.,$4,500,,,4,500,,],[$Lockwood Company,$8,000,,8,000,,,],[$Van Epps Company,$27,100,27,100,,,,],[$Totals$,917,200,525,500,193,900,80,500,61,400,55,900],[$Percentage uncollectible,,$1\%,6\%,20\%,30\%,45\%$