Select Furniture Store Sells Household Consumer Goods

Select Furniture Store sells household consumer goods. To create a pur?chase-money security interest, Select Furniture must

A) assign, to a collecting agent, a portion of its accounts payable.
B) assign, to a collecting agent, a portion of its accounts receivable.
C) extend credit for part or all of the purchase price of the goods.
D) refer purchasers to a third-party lender.