A promissory note:

a. is another name for an installment receivable.

b. cannot be used in payment of an account receivable.

c. is a liability to the payee.

d. is a written promise to pay a specified amount of money at a certain date.

e. is a short-term investment for the maker.

d. is a written promise to pay a specified amount of money at a certain date.

Explanation:

A promissory note, also known as note payable, is a financial instrument used when you borrow or loan money, it establishes the terms and details of the agreement (amounts, interests, late fee, maturity date, etc.). It consists of a written promise where the issuer promises to fulfill the terms and to pay to the payee on the determined date.

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