Merchandising firms have how many inventory accounts?

Manufacturing firms have how many inventory accounts?

Why are these inventory accounts listed in this order?

Merchandising Company Balance Sheet December 31, 2020 Current assets Cash $100,000 Accounts receivable (net) 210,000 Inventory 400,000 Prepaid expenses 22,000 Total current assets $732,000 $180,000 210,000 Manufacturing Company Balance Sheet December 31, 2020 Current assets Cash Accounts receivable (net) Inventory Finished goods $80,000 Work in process 25,200 Raw materials 22,800 Prepaid expenses Total current assets 128,000 18,000 $536,000