The Riccardo Toy Company makes wooden toys. The company uses a process costing system. Arrange the company's accounts in the order the production costs are most likely to flow, using $1$ for the first account, $2$ for the second, and so on$.$

Account

Order

Work$-$in$-$Process$-$Packaging

Cost of Goods Sold

Work$-$in$-$Process$-$Cutting

Work$-$in$-$Process$-$Finishing

Finished Goods Inventory