The assets and liabilities of Adventure Travel Agency on December 31, 20Y5, and its revenue and expenses for the year are as follows:

Accounts payable	$52,000	Miscellaneous expense	$22,100
Accounts receivable	310,400	Rent expense	75,000
Cash	198,600	Supplies	6,000
Common stock	325,000	Supplies expense	15,300
Fees earned	1,400,000	Utilities expense	40,000
Land	1,350,000	Wages expense	870,000

Common stock was $250,000 and retained earnings was $1,160,400 as of January 1, 20Y5. During the year, additional common stock of $75,000 was issued for cash, and dividends of $50,000 were paid.

What items appear on both the statement of stockholders equity and the balance sheet? Check all that apply. Accounts receivable Accounts payable Cash Ending common stock Land Retained earnings Supplies