Final answer:
The balance sheet of a manufacturing company includes raw materials, work in process, and finished goods. These are inventory accounts that are listed as current assets. So, the correct answer is option D.
Step-by-step explanation:
The items that will be found in the balance sheet of a manufacturing company include raw materials, work in process, and finished goods. All these items represent inventory accounts that are considered current assets on the balance sheet.
Raw materials are the basic components that will be used in the production process, work in process accounts for goods that are in the production process but are not yet completed, and finished goods consist of products that are ready for sale. So, the correct answer is option D.