Peecher Accepted a Three-Year, Noninterest-Bearing Note in Exchange for Merchandise

Peecher accepted a three-year, noninterest-bearing note in exchange for merchandise sold. Which of the following is true?

A) Peecher would credit a discount on note receivable when recording the sale.
B) Peecher would debit interest revenue over the life of the note.
C) Peecher would debit notes receivable when the note is collected.
D) Peecher would multiply sales revenue by the effective interest rate to determine interest revenue each period.