In a manufacturer's balance sheet, three inventories may be reported: (1) raw materials, (2) work in process, and (3) finished goods. Indicate in what sequence these inventories generally appear on a balance sheet.

(a) (1), (2), (3)

(b) (2), (3), (I)

(c) (3), (1), (2)

(d) (3), (2), (1)