what is the distinction between an account receivable and a note receivable

what is the distinction between an account receivable and a note receivable 1) In 250 words minimum, what is the distinction between an account receivable and a note receivable? Why does the discounting of a note receivable with recourse result in a contingent liability? Should the liability be reported on the balance sheet? 2) Find a article involving IBM income statement/cash flow. And summarize it