Tangela Company has now missed three loan payments in a row. As you can imagine, Tangela's bank is quite upset. Legally, Tangela's bank can demand full repayment of the loan immediately. Tangela doesn't have the cash to repay the loan, so an immediate repayment demand would force Tangela into bankruptcy. Tangela and the bank are now in negotiations. The bank wants some type of guarantee that it will be able to collect its money if Tangela does slide into bankruptcy. Tangela offers to write a new agreement in which the bank will acquire legal title to all of Tangela's current assets in case of bankruptcy. The bank wants to know what Tangela's current asset balance is. Tangela Company's financial records include these accounts at the end of the year. Land Accounts Receivable Buildings Inventory Loans Payable Accounts Payable Retained Earnings Capital Stock (also called Paid-in Capital) Cash Which set of items composes a complete listing of Tangela's current assets? Cash, inventory, and capital stock Cash, buildings, and land Cash, retained earnings, and capital stock Cash, accounts receivable, and inventory