Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not 1-30 Past Days Balance Due Past Due 714,800 421,700 1 57,300 3 1-60 Days Past Due 64,300 61-90 Days Past Due 35,700 Over 90 Days Past Due 35,800 Customer Subtotals 10,500 17,600 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals 10,500 17,600 5,600 9,300 29,000 5,600 9,300 29,000 786,800 450,700 166,600 5% 69,900 25% 53,300 35% 46,300 50% Percentage uncollectible 2% Allowance for Doubtful Accounts 76,624 9,014 8,330 17,475 18,655 23,150 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 16,090 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31