elow is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not 31-60 61-90 Over 90 Past 1-30 Days Past Due Customer Days Past Due Days Past Due Days Past Due Balance Due Subtotals 655,900 387,000 144,300 59,000 32,800 32,800 11,500 11,500 21,400 Boyd Industries Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company 21,400 8,200 8,200 9,800 9,800 31,500 31,500 Totals 738,300 418,500 154,100 67,200 54,200 44,300 1% 5% 20% 30% 45% Percentage uncollectible Allowance for Doubtful Accounts 61,525 4,185 7,705 13,440 16,260 19,935 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 12,920 before adjustment on Jul Journalize the adjusting entry for uncollectible accounts as of July 31. July 31