All of the Following Are Characteristics of Notes Receivable Except

All of the following are characteristics of notes receivable except, notes receivable:

A) are generally for a longer period than a regular accounts receivable.
B) are usually evidenced by a more formal agreement called a promissory note.
C) generally require the maker to pay interest on the receivable.
D) are used by most businesses for very large amounts and are therefore almost always shown separately on the financial statements.
E) the maker is the person who promises to pay the note at maturity.