Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31 , it wrote off a $1,260 account of customer, Gwen Rowe. On December 9, it received an $860 payment from Rowe. Make the appropriate entry for October 31. Journal entry worksheet Record the entry to write off $1,260-due from Gwen Rowe. Note: Enter debits before credits. b. Make the appropriate entry or entries for December 9 . Journal entry worksheet Record the entry to reinstate the Accounts receivable from Gwen Rowe. Note: Enter debits before credits