Kitchen Equipment Company uses the allowance method to account for uncollectibles, On October 3t, it wrote off a St130 occouit of a customer, Gwen Rowe. On December 9 , it recelved an $730 payment from Rowe a. Make the appropriate entry for October 31. Journal entry worksheet Record the entry to write off $1,130-due from Gwen Rowe. Nate: Einter detaits briose credits. Journal entry worksheet Record the entry to write off $1,130-due from Gwen Rowe. Note: Enter debits before credits. b. Make the appropriate entry or entries for December 9 . Journal entry worksheet 2 Record the entry to reinstate the Accounts receivable from Gwen Rowe. Note: Enter diebits bofore credits