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at the beginning of the semester when we started talking about contracts I said that contracts is going to be the basic gist of what we talked about all semester long its the backdrop of many of the topics that we discussed throughout the semester and this is yet another one negotiable instruments and also called commercial paper Ill actually explain the difference between the two because there is a difference when you use the term commercial paper versus uses using the term negotiable instruments so we have a sales contract its been created its been executed the parties are aware of their obligations you have a party who has performed the next phase is usually a discussion of payment and payment can be made one of three ways either by cash or credit we just talked about that topic secured transactions credit loans and some concept called a substitution for cash trade as an example Ill trade you oranges for apples that sort of thing but also we use in