in what order should the following balances be shown in a statement of financial position?
(a) furniture and fittings; land; plant and machinery; property;
(b) cash; insurance paid in advance; other receivables; trade receivables; inventory;
(c) bank overdraft; electricity owing; other payables; trade payables.
(a) Land; property; plant and machinery; furniture and fittings.
(b) Inventory; trade receivables; other receivables; insurance paid in advance; cash.
(c) Bank overdraft; trade payables; other payables; electricity owing.