Kitchen Equipment Company uses the alowance method to account for uncollectibles. On October 31 , it wrote off a $1,220 account of a customet, Gwen Rowe On December 9 , it recelved an $820 payment from Rowe. o. Make the appropriate entry for October 31. Journal entry worksheet Record the entry to write off $1,220-due from Gwen Rowe. Hoter Enter detits before credits: b. Make the appropnate entry or entries for December 9 1 Record the entry to reinstate the Accounts receivable from Gwen Rowe. 2 Record the recelpt of $820 from Gwen Rowe. note : O= journal entry has been entered