Aging-of-Receivables Schedule November 30 Not 1-30 Past Days Balance Due Past Due 714,800 421,700 157,300 31-60 Days Past Due 64,300 61-90 Days Past Due 35,700 Over 90 Days Past Due 35,800 Customer Subtotals 10,500 10,500 Boyd Industries 17,600 17,600 Hodges Company 5,600 9,300 Kent Creek Inc. Lockwood Company Van Epps Company 5,600 9,300 29,000 29,000 786,800 450,700 2% 76,624 9,014 Totals 166,600 5% 8,330 69,900 25% 17,475 53,300 35% 18,655 46,300 SO Percentage uncollectible Allowance for Doubtful Accounts 23,150 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 16,090 before adjustment on July 31 Joumalize the adjusting entry for uncollectible accounts as of July 31. July 31