What reagents are necessary to perform the following reaction? 
Definitions:
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Percentage-of-Receivables Basis
A method used to estimate the amount of bad debt expense by applying a fixed percentage to the total amount of accounts receivable.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's receivables that may not be collectible.
Bad Debt Expense
An expense reported on the income statement, representing the amount of non-collectible accounts receivable during a period.
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