The Balance Sheet of a manufacturing firm includes which account that will not be included in the Balance Sheet of a merchandising or service firm?

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Work in Process Inventory is a unique account that is only found in the Balance Sheet of a manufacturing firm. This account represents the cost of partially completed products that are still in the production process. Merchandising and service firms do not typically have this type of inventory on hand.

A) Prepaid Insurance is a common account found in the Balance Sheet of both manufacturing and non-manufacturing firms. It represents insurance premiums that have been paid in advance and will be used up over time. 
C) Prepaid Wages is also a common account found in the Balance Sheet of both manufacturing and non-manufacturing firms. It represents wages that have been paid in advance and will be earned by employees in the future. 
D) Accounts Payable is a liability account that is common to all types of businesses. It represents amounts owed to vendors and suppliers for goods or services that have been purchased but not yet paid for.

The Balance Sheet of a Manufacturing Firm Includes Which Account