Instructions Chart of Accounts Journal Instructions X Evers Industries has computed that the proper balance for the Allowance for Doubtful Accounts at July 31 is $144,486. Assume that the Allowance for Doubtful Accounts for Evers Industries has a credit balance of $6,486 before adjustment on July 31. Journalize the adjusting entry for uncollectible accounts as of July 31. Refer to the Chart of Accounts for exact wording of account titles. Chart of Accounts Journal ASSETS 110 Cash REVENUE 410 Sales 610 Interest Revenue Journalize the adjusting entry for uncollectible accounts as of July 31. Refer to the Chart of Accounts for exact wording of account titles. PAGE 1 ACCOUNTING EQUATION JOURNAL DATE DESCRIPTION POST REF. DEBIT CREDIT ASSETS LIABILITIEQUITY 1 2 111 Petty Cash 120 Accounts Receivable 129 Allowance for Doubtful Accounts 131 Interest Receivable 132 Notes Receivable 141 Merchandise we Inventory 145 Office Supplies 146 Store Supplies 151 Prepaid Insurance 181 Land 191 Store Equipment 192 Accumulated Depreciation-Store Equipment 193 Office Equipment 194 Accumulated Depreciation Office Equipment Surense EXPENSES 510 Cost of Merchandise Sold 520 Sales Salaries Expense 521 Advertising " Expense 522 Depreciation Expense-Store Equipment 523 Delivery Expense 524 Repairs Expense 529 Selling Expenses 530 Office Salaries Expense 531 Rent Expense 532 Depreciation Expense-Office Expense Equipment Equipment 533 Insurance Expense Expense 534 Office Supplies Expense 535 Store Supplies Expense 536 Credit Card Expense 537 Cash Short and Over 538 Bad Debt Expense 539 Miscellaneous Expense 710 Interest Expense LIABILITIES 210 Accounts Payable 211 Salaries Payable 213 Sales Tax Payable 214 Interest Payable 215 Notes Payable EQUITY 310 Common Stock 311 Retained Earnings 312 Dividends