Concept:Cash in hand, cash at bank, and debtors are short-term economic resources owned by the business.Explanation:Current assets include cash and other assets expected to be converted into cash or consumed within one accounting year.Cash in hand and cash at bank are already in liquid form.Debtors represent money owed to the business by customers who bought goods on credit.Since all these items can be realised or used within a short operating cycle, they are classified as current assets.Answer:B. current assets