Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not Past 1-30 Due Days Past Due 31-60 Days Past Due Over 90 Days Past Due Customer Balance 61-90 Days Past Due 34,800 Subtotals 696,400 410,900 153,200 62,700 34,800 10,500 18,800 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible 10,500 18,800 8,200 10,600 25,600 8,200 10,600 25,600 770,100 436,500 163,800 70,900 45,300 53,600 35% 1% 25% 50% Allowance for Doubtful Accounts 73,328 4,365 9,828 17,225 18.760 22,650 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 15,400 before adjustment on November 30. Journalize the adjusting entry for uncollectible accounts as of November 30