Comparison of Individual Notes Payable Outstanding with the Prior Year

Comparison of individual notes payable outstanding with the prior year could detect what type of possible misstatement?

A) misstatement of interest expense or accrued interest,or omission of a note payable
B) omission or misstatement of a note payable
C) misclassification of a note payable as long-term rather than current
D) misstatement of notes payable,interest expense,or accrued interest