Closing Inventory before Payables

As per Oracle Period End Process, we need to first close the AP then followed by PO & INV respectively. We are clear on why to Close AP before PO i.e. Period End Accruals Generation but not sure in which way INV has to be closed only after AP.

Is it because of dependency between PO & INV? Means, PO need to be closed before we proceed with INV in order to ensure all the receiving transactions for that period are entered.

Any concerns if we close INV first then followed by AP & PO? But we are clear that once we close INV, we can not process any GRN Transactions in PO Module.