Below is the aging of receivaus SL Aging of Receivables Schedule July 31 1-30 Not Past Due Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due Customer Balance 1,050,000 600,000 Subtotals 220,000 115,000 85,000 30,000 36,000 36,000 Boyd Industries Hodges Company Kent Creek Inc 11,500 11,500 6,600 6,600 7,400 7,400 13,000 13,000 1,124,500 607,400 Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 233,000 121,600 96,500 66,000 75% 1% 396 1296 30% 106,106 6,074 6,990 14,592 28,950 49,500 Assume that the allowance for doubtful-accounts for Evers Industries has a credit balance of $8,240 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, July 31