Adjustment for uncollectible accounts

Below is the aging of receivables schedule for Evers Industries.

Aging-of-Receivables Schedule November 30
Customer	Balance	Not Past Due	1-30 Days Past Due	31-60 Days Past Due	61-90 Days Past Due	Over 90 Days Past Due
Subtotals	681,700	402,200	150,000	61,400	34,100	34,000
Boyd Industries	13,900					13,900
Hodges Company	18,600				18,600
Kent Creek Inc.	8,300			8,300
Lockwood Company	11,200		11,200
Van Epps Company	23,400	23,400
Totals	757,100	425,600	161,200	69,700	52,700	47,900
Percentage uncollectible		1%	5%	25%	35%	50%
Allowance for Doubtful Accounts	72,136	4,256	8,060	17,425	18,445	23,950

Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 15,150 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.

July 31	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashBad Debt Expense	Bad Debt Expense	Bad Debt Expense
	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCashAllowance for Doubtful Accounts	Allowance for Doubtful Accounts	Allowance for Doubtful Accounts

Adjustment for uncollectible accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Over 61-90 90 Not Past 1-30 Days Past 31-60 Days Past Days Past Days Past Customer Balance Due Due Due Due Due Subtotals 681,700 402,200 150,000 61,400 34,100 34,000 Boyd Industries 13,900 13,900 Hodges Company 18,600 18,600 Kent Creek Inc. 8,300 8,300 Lockwood Company 11,200 11,200 23,400 23,400 Van Epps Company Totals 757,100 425,600 161,200 69,700 52,700 47,900 1% 5% 25% 35% 50% Percentage uncollectible Allowance for Doubtful Accounts 72,136 4,256 8,060 17,425 18,445 23,950 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 15,150 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. July 31 Bad Debt Expense Allowance for Doubtful Accounts