How Does the Going Concern Assumption Affect Accounting for Notes

Multiple Choice

How does the going concern assumption affect accounting for notes payable?

A) It dictates that notes payable be reported at their face value.
B) It dictates that interest expense be accrued at the end of the accounting period.
C) It dictates that notes payable be reported at their net realizable value.
D) It dictates that interest expense be paid when the note matures.