What is the distinguishing characteristic between accounts receivable and notes receivable?

a. Accounts receivable are usually current assets while notes receivable are usually long-term assets.

b. Notes receivable result from a written promise to pay within a specified amount of time.

c. Accounts receivable require payment of interest if not paid within the usual credit terms.

d. Notes receivable result from credit sale transactions for merchandising companies, while accounts receivable result from credit sale transactions for service companies.