Using accrual accoA company's stockholders' equity is made up of _____. a. current assets and long-term assets b. common stock and long-term assets c. retained earnings and long-term assets d. common stock and retained earningsunting, revenue is recorded and reported only _____. a. when cash is received without regard to when the services are rendered b. when the services are rendered without regard to when cash is received c. if cash is received after the services are rendered d. when cash is received before services are rendered