31-2-213. Inventory required. Within 20 days after an assignment is made for the benefit of creditors, the assignor must make and file, in the manner prescribed by 31-2-215, a full and true inventory showing:

(1)all the creditors of the assignor;

(2)the place of residence of each creditor, if known to the assignor, or if not known, that fact must be stated;

(3)the sum owing to each creditor and the nature of each debt or liability, whether arising on written security, account, or otherwise;

(4)the true consideration of the liability in each case and the place where it arose;

(5)every existing judgment, mortgage, or other security for the payment of any debt or liability of the assignor;

(6)all property of the assignor at the date of the assignment which is exempt by law from execution; and

(7)all of the assignor’s property at the date of the assignment, both real and personal, of every kind, not so exempt; the encumbrances existing thereon; all vouchers and securities relating thereto; and the value of such property, according to the best knowledge of the assignor.