Exercise 8-4Write-off and subsequent partial recovery LO2 Foster 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. Exercise 8-5Allowance for doubtful accounts LO2,3 At the end of its annual accounting period, Midi Company estimated its bad debts as 0.75% of its $1,750,000 of credit sales made during the year. On December 31, Midi made an addition to its Allowance for Doubtful Accounts equal to that amount. On the following February 1, management decided that the $2,600 account of Catherine Hicks was uncollectible and wrote it off as a bad debt. Four months later, on June 5, Hicks unexpectedly paid the amount previously written off. Give the journal entries required to record these transactions