The Basic Accounting Issues for Both Accounts Receivable and Notes $\begin{array}{cc} &\text { Recognition }&\text { Valuation }\\\end{array}$

The basic accounting issues for both accounts receivable and notes receivable would center around which of the following?
$\begin{array}{cc} &\text { Recognition }&\text { Valuation }\\\end{array}$

A) $\begin{array}{cc} &&\text { Yes }&&&&\text { No }\\\end{array}$
B) $\begin{array}{cc} &&\text { Yes} &&&& \text {Yes} \\\end{array}$
C) $\begin{array}{cc} && \text {No }&&&&\text { Yes} \\\end{array}$
D) $\begin{array}{cc} && \text {No} &&&&\text { No} \\\end{array}$