Choice "D" is correct. The auditor would most likely analyze notes receivable and its related income statement account, interest income, together.
Choice "c" is incorrect. Accrued interest payable would be analyzed along with notes payable; accrued interest receivable would be analyzed along with notes receivable.
Choice "b" is incorrect. Notes payable would be analyzed along with interest payable and interest expense; notes receivable would be analyzed along with interest income.
Choice "a" is incorrect. Interest income would be analyzed with notes receivable; interest expense would be analyzed with notes payable.