Adjustment for Uncollectible Accounts

Kirchhoff Industries has computed that the proper balance for the Allowance for Doubtful Accounts at August $31$ is $$84,060.$ Assume that the allowance for doubtful

accounts for Kirchhoff Industries has a credit balance of $$17,655$ before adjustment on August $31.$

Journalize the adjusting entry for uncollectible accounts as of August $31.$ If an amount box does not require an entry, leave it blank.

Aug. $31$