Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October 31, it wrote off a $1,210 account of a customer, Gwen Rowe. On December 9, it received an $810 payment from Rowe. a. Make the appropriate entry for October 31. View transaction list Journal entry worksheet 1 Record the entry to write off $1,210-due from Gwen Rowe. Note: Enter debits before credits. Date October 31 General Journal Debit Credit View general journal Record entry Clear entry b. Make the appropriate entry or entries for December 9. View transaction list Journal entry worksheet 1 2 Record the entry to reinstate the Accounts receivable from Gwen Rowe. Note: Enter debits before credits. Date December 09 General Journal Debit Credit View general journal Clear entry Record entry b. Make the appropriate entry or entries for December 9. View transaction list Journal entry worksheet > 1 2 Record the receipt of $810 from Gwen Rowe. Note: Enter debits before credits. Date December 09 General Journal Debit Credit View general journal Record entry Clear entry