1) Stakeholder claims on the balance sheet can be to investor's or non-investors:

a. Which line items on the right-side of a balance sheet are recorded due to a claim held by investors and what terminology can be used to collectively refer to these claims? Which common line items are claims for non-investor stakeholders and how can be referred to collectively?

b. What do investors provide the firm, for which they receive a claim, and what is their primary goal of entering into a financial contract with the firm? What type of claims do they receive and what are the differences between these type of claims?

c. What do non-investor stakeholders typically provide the firm and what is their primary goal?