Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not 1-30 31-60 61-90 Over 90 Past Days Days Days Days Customer Balance Due Past Due Past Due Past Due Past Due Subtotals 551,900 325,600 121,400 49,700 27,600 27,600 Boyd Industries 13,600 13,600 Hodges Company 15,500 15,500 Kent Creek Inc. 7,200 7,200 Lockwood Company 11,900 11,900 Van Epps Company 27,300 27,300 Totals 627,400 352,900 133,300 Percentage uncollectible 1% 5% 56,900 20% 43,100 30% 41,200 45% Allowance for Doubtful Accounts 53,044 3,529 6,665 11,380 12,930 18,540 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 11,140 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31 Bad Debt Expense Allowance for Doubtful Accounts