ANON-CHAN...... SORRY THIS IS VERY LATE!!!
it's usually storyboard (basically sketches and planning the dialogues) -> paneling (making the panels thingy) -> lineart -> beta (adding simple shading and basic coloring if needed) -> speech bubbles+dialogues -> effects
the last two can be done interchangeably tho (other artists even make the speech bubbles first after storyboarding). i also recommend typing out the dialogues first before paneling in case you forget what you have planned in mind, i usually do this when the comic is more than two pages long. this is a hard learned lesson for me bc i have a 5 pages comic in the past that i left with only linearts and when i got back to it i entirely forgot the whole dialogues...