Below is the aging of receivables schedule for Evers Industries.

Aging of Receivables Schedule November 30

Customer	Balance	Not Past Due	1-30 Days Past Due	31-60 Days Past Due	61-90 Days Past Due	Over 90 Days Past Due
Subtotals	596,900	352,200	131,300	53,700	29,800	29,900
Boyd Industries	13,200					13,200
Hodges Company	16,700				16,700
Kent Creek Inc.	7,100			7,100
Lockwood Company	12,300		12,300
Van Epps Company	31,600	31,600
Totals	677,800	383,800	143,600	60,800	46,500	43,100
Percentage uncollectible		2%	5%	25%	35%	50%
Allowance for Doubtful Accounts	67,881	7,676	7,180	15,200	16,275	21,550

Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 14,255 before adjustment on July 31.

Journalize the adjusting entry for uncollectible accounts as of July 31. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
July 31	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCash	- Select -	- Select -
	Accounts PayableAccounts ReceivableAllowance for Doubtful AccountsBad Debt ExpenseCash	- Select -	- Select -