Claims for which formal instruments of credit are issued as proof of the debt are

A) accounts receivable.
B) interest receivable.
C) notes receivable.
D) other receivables.

Notes receivable are formal instruments of credit on which the debtor promises to pay the creditor a specific amount of money at a future date or on demand. This promise is evidenced by a written document, known as a promissory note or a bill of exchange. Accounts receivable are simply unpaid balances owed by customers for goods or services received. Interest receivable is the interest earned on loans or investments that have not yet been paid. Other receivables refer to any other types of receivables that do not fit into these three categories.