Aging of Receivables Schedule July 31 Customer Not Past Balance Due 1,050,000 600,000 1-30 Days Past Due 220,000 31-60 Days Past Due 115,000 61-90 Days Past Due 85,000 Over 90 Days Past Due 30,000 Subtotals Boyd Industries 36,000 36,000 11,500 6,600 Hodges Company Kent Creek Inc. 11,500 6,600 7,400 Lockwood Company Van Epps Company 7,400 13,000 13,000 Totals Percentage uncollectible 1,124,500 607,400 1% 106,106 6,074 233,000 3% 6,990 121,600 12% 14,592 96,500 30% 28,950 66,000 75% 49,500 Allowance for Doubtful Accounts 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. July 31