Which of the Following Expresses the Distinction Between Accounts Receivable

Which of the following expresses the distinction between accounts receivable and notes receivable?

A) Accounts receivable usually includes current assets; notes receivable usually includes long-term assets.
B) Accounts receivable requires payment of interest; notes receivable does not.
C) Notes receivable results from credit sale transactions for merchandising companies; accounts receivable results from credit sale transactions for service companies.
D) Notes receivable generally specifies an interest rate and a maturity date at which any interest and principle must be repaid; accounts receivable does not.