Kitchen Equipment Company uses the allowance method to account for uncollectibles. On October $31,$ it wrote off a $$1,140$

account of a customer, Gwen Rowe. On December $9,$ it received an $$740$ payment from Rowe.

a$.$ Make the appropriate entry for October $31.$

Journal entry worksheet

$1$

Record the entry to write off $$1,140-$due from Gwen Rowe.

Note: Enter debits before credits.