Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not Past 1-30 Due Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due Customer Balance Subtotals 811,100 478,500 178,400 73,000 40,600 40,600 Boyd Industries 17,900 17,900 Hodges Company 19,000 19,000 Kent Creek Inc. 6,400 6,400 Lockwood Company 9,100 9,100 Van Epps Company 26,900 26,900 Totals 890,400 505,400 187,500 79,400 59,600 58,500 Percentage uncollectible 1% 5% 25% 35% 50% Allowance for Doubtful Accounts 84,389 5,054 9,375 19,850 20,860 29,250 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 17,720 before adjustment on November 30. Journalize the adjusting entry for uncollectible accounts as of November 30. Nov 30 Bad Debt Expense Allowance for Doubtful Accounts