Kitchen Equipment 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 for October 31. View transaction list: Journal entry worksheet Record the entry to write off $1,200-due from Gwen Rowe. Note: Enter debits before credits. Date General Journal Debit Credit October 31