What process must be completed for new accounts requesting shoes?

The correct answer is that new accounts requesting shoes must complete an Accounts Receivable Application for each entity. This process is essential as it gathers necessary information about the entity looking to establish an account, including financial details and references that ascertain the viability and creditworthiness of the new customer. This document ensures that the shoe store can monitor and manage outstanding payments effectively, reducing financial risks associated with extending credit.

The other options, while related to sales and account management, do not specifically address the foundational requirement for establishing a new account. For example, filling out a sales report focuses on documenting sales activity rather than the initiation of new accounts. Securing a credit check is a subsequent step but relies on having the application established first to gather pertinent information on the customer. Creating an online profile is often part of the onboarding process but does not replace the necessity of completing the formal Accounts Receivable Application, which is critical for establishing the account initially.