Control Risk for Notes Payable Is Usually Assessed as Low

Control risk for notes payable is usually assessed as low.This occurs because internal controls are normally good for notes payable and

A) creditors would complain if the notes are not paid.
B) interest expense can easily be distinguished from bank service charges.
C) there are a small number of large transactions for this type of transaction.
D) inclusion in the accounts payable listing helps track the notes.