b. Make the appropriate entry or entries for December 9 Journal entry worksheet 2 Record the entry to reinstate the Accounts receivable from Gwen Rowe. Note: Enter debits before credits. 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 Journal entry worksheet Record the receipt of $810 from Gwen Rowe. Note: Enter debits before credits