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

Potential stockholders and lenders are interested in a company's financial statements.Several financial statement items appear below.Answer the questions that follow.
$\begin{array}{lll}\text { Accounts receivable } & \text { Accounts payable } & \text { Advertising expense } \\\text { Cash } & \text { Depreciation expense } & \text { Income taxes } \\\text { Common stock } & \text { Land held for future expansion } & \text { Dividends } \\\text { Retained earmings } & \text { Loss on the sale of equipment } & \text { Servicereveme } \\\text { Office supplies } & \text { Patent amortization expense } & \text { Sales } \\\text { Uneamed revemue } & \text { Utilities expense } &\end{array}$
A)List the two items from above in which stockholders would be most interested. Explain why the two you sele cted are important to stockholders.
B)In which one item would lenders be most interested? Explain why thisitem is important.