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$,714,600,421,600,157,200,64,300,35,700,35,800],[$Boyd Industries,$12,300,,,,,12,300],[$Hodges Company,$19,300,,,,19,300,],[$Kent Creek Inc.,$8,500,,,8,500,,"],[$Lockwood Company,$10,800,,10,800,,,],[$Van Epps Company,$23,800,23,800,,,,],[$Totals$,789,300,445,400,168,000,72,800,55,000,48,100],[$Percentage uncollectible,,$1\%,5\%,20\%,30\%,45\%$