Which Order Should the Following Items Appear in the Statement

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