Which Order Should the Following Items Appear in the Statement

Multiple Choice

Which order should the following items appear in the statement of financial position?
1) Inventory
2) Cash
3) Trade receivables
4) Prepayments

A) 2, 4, 3, 1
B) 4, 2, 3, 1
C) 1, 2, 3, 4
D) 1, 3, 4, 2