Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31 , it wrote off a $1,220 account of a customer, Gwen Rowe. On December 9, it received an $820 payment from Rowe. a. Make the appropriate entry for October 31 . Journal entry worksheet Record the entry to write off $1,220-due from Gwen Rowe. Note: Enter debits before credits. Record the entry to write off $1,220-due from Gwen Rowe. Note: Enter debits before credits. Journal entry worksheet Record the entry to reinstate the Accounts receivable from Gwen Rowe. Note: Enter debits before credits