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 $1190 account of a customer, Gwen Rowe. On December 9, it received an $790 payment from Rowe. a. Make the appropriate entry for October 31. View transaction list Journal entry worksheet 1 Record the entry to write off $1,190-due from Gwen Rowe. Note: Enter debits before credits Date General Journal Debit Credit October 31