Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31, it wr a customer, Gwen Rowe. On December 9 , it received an $800 payment from Rowe. o. Make the appropriate entry for October 31 . Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31, it wr a customer, Gwen Rowe. On December 9 , it received an $800 payment from Rowe. o. Make the appropriate entry for October 31