Which of the Following Is Not a Difference Between Notes

Which of the following is not a difference between notes payable and accounts payable?

A) Notes payable are not interest free while accounts payable may be interest free.
B) Notes payable are often outstanding for longer periods of time than accounts payable.
C) Notes payable are documented using formal written debt contracts while accounts payable are generally informal.
D) Notes payable are reported as stockholders' equity on the balance sheet while accounts payable are reported as liabilities on the balance sheet.