Kitchen Equipment Company uses the allowance method to account tor uncollectibles. On October $31,$ it wrote oft a $$1,290$ account of

a customer, Gwen Rowe. On December $9,$ it received an $$890$ payment from Rowe.

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

Journal entry worksheet

Record the entry to write off $$1,290-$due from Gwen Rowe.

Note: Enter debits before credits.