1. 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	758,200	447,300	166,800	68,200	37,900	38,000
   Boyd Industries	11,600					11,600
   Hodges Company	22,000				22,000
   Kent Creek Inc.	8,500			8,500
   Lockwood Company	10,000		10,000
   Van Epps Company	26,000	26,000
   Totals	836,300	473,300	176,800	76,700	59,900	49,600
   Percentage uncollectible		2%	5%	25%	35%	50%
   Allowance for Doubtful Accounts	83,246	9,466	8,840	19,175	20,965	24,800

   Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 17,480 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.

   Date	Account	Debit	Credit
   July 31	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCash	- Select -	- Select -
   	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCash	- Select -	- Select -