Estimating Allowance for Doubtful Accounts Evers Industries has a past history of uncollectible accounts, as shown below. Age Class Percent Uncollectible Not past due 29 1-30 days past due 5 31-60 days past due 20 61-90 days past due 30 Over 90 days past due 45 Estimate the allowance for doubtful accounts, based on the aging of receivables schedule below. Evers Industries Estimate of Allowance of Doubtful Accounts Balance Not Past Due 1.30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due 907,800 516,300 193,800 82,600 56,200 58,900 2% 20% 30% 45% 5% Total receivables Percentage uncollectible Allowance for Doubtful Accounts Adjustment for Uncollectible Accounts Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 31-60 Days Past Due 61-90 Days Past Due Not Past 1-30 Due Days Past Due 435,100 162,200 Over 90 Days Past Due Customer Balance Subtotals 737,400 66,400 36,900 36,800 Boyd Industries 17,800 17,800 Hodges Company 17,300 9,200 17,300 9,200 10,500 26,200 10,500 26,200 Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 818,400 461,300 172,700 75,600 54,200 54,600 50% 2% 6% 25% 35% 814,758 9,226 10,362 18.900 18,970 27,300 Assume that the allowance for doubtru accounts for Evers Industries has a credit balance of $ 17,800 before adjustment on November 30. Journalize the adjusting entry for uncollectible accounts as of November 30, Nov 30