Using data in Exercise 8-9, assume that the allowance for doubtful accounts for Quigley Industries has a credit balance of $14,280 before adjustment on November 30. Journalize the adjusting entry for uncollectible accounts as of November 30.

Data fro Exercise 8-9:

Percent Age Class Uncollectible Not past due 1-30 days past due 31-60 days past due 6190 days past due Over 90 days past due 1% 15 35 60