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Below is the aging of receivables schedule for Evers Industries. Aging-of-Receivables Schedule November 30 Not Past Due 1-30 Days Past Due 31-60 Days Past Due 61-90 Days Past Due Over 90 Days Past Due Customer Balance Subtotals 687,500 405,600 151,300 61,900 34,400 34,300 Boyd Industries 13,700 15,600 6,900 7,900 Hodges Company Kent Creek Inc. Lockwood Company Van Epps Company Totals Percentage uncollectible Allowance for Doubtful Accounts 13,700 15,600 6,900 7,900 28,700 28,700 760,300 434,300 1% 62,663 4,343 48,000 159,200 5% 7,960 68,800 20% 50,000 30% 45% 13,760 15,000 21,600 Assume that the allowance for doubtful accounts for Evers Industries has a credit balance of $ 13,160 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. July 31 Bad Debt Expense 75,823 x 0 Allowance for Doubtful Accounts 75,823 X