2. Describe what fraud may Exercise 8-4 Write-off and subsequent partial recovery LO2 Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31, it wrote off a $1,200 account of a customer, Gwen Rowe. On December 9, it received an $800 payment from Rowe. a. Make the appropriate entry or entries for October 31. b. Make the appropriate entry or entries for December 9. martial recovery LO2 DATE GENERAL JOURNAL Account Titles & Explanation PAGE Credit Date PR Debit 10