Comfort Furniture Store Sells Household Consumer Goods

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