Answer:
Revenue Estimate of Uncollectible Accounts, Allowance for Dobubtful Accounts
Step-by-step explanation:
To provide an allowance for doubtful debts, Fan-Tastic Sports Gear Inc. needs to add estimate of uncollectible debts abd allowance for doubtful debts in its chrat of accounts.
Balance of aging accounts and net realisable value of receivables are never part of chart of accounts heowever, they are other analysis that are implied by the account balances theriself. For example, the net realisable value of receivables is the difference between credit sales and allowance for doubtful debts. Aging analysis of debts are computed to enable the estimate of doubtful debts.
Total credit sales are natturally part of chart of accounts for a reporting entity. Infact most reporting entities does business on credit, thus, their sales figure are naturally cedit sales except for some companies in a few sectors such as retail shops and/or hotels that collect cash in advance or on delivery of services.