Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging of Receivables Schedule July 31 Not 1-30 Past Days Customer Balance Due Past Due Subtotals 1,050,000 600,000 220,000 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 115,000 85,000 30,000 Boyd Industries 36,000 36,000 11,500 6,600 Hodges Company Kent Creek Inc. 11,500 6,600 Lockwood Company 7,400 7,400 Van Epps Company 13,000 13,000 Totals 1,124,500 607,400 121,600 96,500 Percentage uncollectible 233,000 3% 66,000 75% 1% 12% 30% Allowance for Doubtful Accounts 106,106 6,074 6,990 14,592 28,950 49,500 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $8,240 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