Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Over 90 Days Past Due Not Past 1-30 31-60 61-90 Customer Balance Due Days Past Due Days Past Due Days Past Due Subtotals 666,100 393,000 146,500 59,900 33,300 33,400 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 12,000 20,300 4,500 11,700 24,400 739,000 417,400 12,000 20,300 4,500 11,700 24,400 158,200 5% 9,492 64,400 2096 12,880 53,600 30% 16,080 45,400 45% 20,430 196 63,056 4,174 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 13,240 before adjustment on November 30 Journalize the adjusting entry for uncollectible accounts as of November 30 Nov 30