Potential Shareholders and Lenders Are Interested in a Company's Financial

Potential shareholders and lenders are interested in a company's financial statements.Several financial statement items appear below.Answer the questions that follow.
$\begin{array}{lll}\text { Accounts receivable } & \text { Accounts payable } & \text { Advertising expense } \\\text { Cash } & \text { Depreciation expense } & \text { Income taxes } \\\text { Common shares } & \text { Land held for future expansion } & \text { Dividends } \\\text { Retained earnings } & \text { Loss on the sale of equipment } & \text { Service revenue } \\\text { Office supplies } & \text { Patent amortization expense } & \text { Sales } \\\text { Jnearned revenue } & \text { Utilities expense } &\end{array}$

A) In which two items fram above wauld shareholders be most interested? Explan why the two you selected are important to shareholders.

B) In which item would lenders be most interested? Exglain why this item is important.