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 Customer Balance Due Past Due Past Due Days Past Due Days Past Due Subtotals 551,900 325,600 121,400 49,700 27,600 27,600 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible 13,600 13,600 15,500 15,500 7,200 7,200 11,900 11,900 27,300 27,300 627,400 352,900 133,300 1% 5% 56,900 20% 43,100) 41,200 30% 45% 53,044 3,529 6,665 11,380 12,930 18,540) Allowance for Doubtful Accounts 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