Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not 1-30 Past Days Customer Balance Due Past Due Subtotals 688,800 406,400 151,500 31-60 61-90 Over 90 Days Past Due Days Past Due Days Past Due 62,000 34,400 34,500 17,000 17,000 17,000 17,000 4,800 4,800 12,400 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 12,400 31,300 31,300 771,300 437,700 1% 163,900 66,800 51,400 51,500 6% 25% 35% 50% 74,651 4,377 9,834 16,700 17,990 25,750 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 15,675 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31