Order of expenses p&l

Hello everyone, I wonder if anyone knows the answer to this for me please as I have my exam next week. I'm studying with ics learn and each time I take the mock exam, I lose marks for the order of my expenses on the p&l. I can't seem to work out the order that is being used, it doesn't appear to be in the order that the expenses are given, date order, value order or alphabetical. Ive re-read the text book and looked online but can't find the answer anywhere. I'm wondering if this is just an ics thing or if this is something I will lose marks for on the exam.

I'd be really grateful for your thoughts.