solve plz

2- One of the following statements about promissory notes is incorrect. The incorrect statement is: (\#) A. The party making the promise to pay is called the maker. B. The party to whom payment is to be made is called the payee. C. A promissory note is a current liability. D. A promissory note is often required from high-risk customers. 3- The most acceptable way to measure bad debts is by: (H) A) the direct write-off method. B) the percent-of-sales method. C) the allowance method. D) none of the above