The best reporting enhancement that the accounting department could implement to reduce the number of calls on current accounts is C. Increase the frequency of report generation.
By increasing the frequency of report generation, the accounting department could provide the collections manager with more up-to-date information on the customers who are past due on their accounts. This would help to avoid calling customers who have made payments in the time since the last report was printed, and thus reduce the number of calls on current accounts. Increasing the frequency of report generation would also improve the accuracy and timeliness of the data, and enhance the efficiency and effectiveness of the collections process.
Modifying the date range on the report, including a time stamp on the report, or adding a report run date to the report would not be sufficient to reduce the number of calls on current accounts. These enhancements would only provide information on when the report was generated or what period it covers, but they would not change the fact that the report could be outdated by the time it reaches the collections manager. Therefore, these enhancements would not solve the problem of calling customers who have already paid their accounts.