Answer: D. The order in which they will be converted into cash or used in operations.
Explanation: Balance sheet is a record used in financial statements or booking keeping,it is used to record the Assets(the resources though which income will be generated by an entity),the liability (the materials or resources that are not intended to generate revenue they include debts), and shareholders Equity.
The Asset section of a balance sheet contains items According to the order in which they will be converted to cash for easy access and reporting.