Aging-of-Receivables Schedule November 30 61-90 Not Past 1-30 Days Past Due 31-60 Days Past Due Days Past Due Over 90 Days Past Due Customer Balance Due Subtotals 795,000 469,100 174,900 71,600 39,800 39,600 Boyd Industries 17,800 17,800 Hodges Company 17,200 17,200 Kent Creek Inc. 8,400 8,400 9,600 Lockwood Company Van Epps Company 9,600 28,500 28,500 876,500 497,600 2% Totals 184,500 80,000 57,000 57,400 Percentage uncollectible 5% 25% 35% 50% Allowance for Doubtful Accounts 87,827 9,952 9,225 20,000 19,950 28,700 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 18,445 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31