Adjustment for uncollectible accounts

Below is the aging of receivables schedule for Evers Industries.

Aging of Receivables Schedule

November $30$

Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $$14,450$ 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 $31$