Answer:
For the provided accounts we have
Assets = Liabilities + Stockholder's equity
Stockholder's Equity = Stock + retained earnings
Here, for the list the items and their respective headings are:
Main solution:
Computers = Asset
Operating expenses = Retained earnings = Stockholder's Equity
Rent Revenue = Retained Earnings = Stockholder's Equity
Building = Asset
Cash = Asset
Notes Payable = Liability
Land = Asset
Utilities Payable = Liability
Utilities Expense = Retained Earning = Stockholder's Equity
Trucks = Assets
Gasoline Expense = Retained Earnings = Stockholder's Equity
Retained Earnings = Stockholder's Equity
Supplies = Asset
Accounts Payable = Liability
Office Furniture = Asset
Salaries Expense = Retained Earnings = Stockholder's Equity
Common Stock = Stockholder's Equity
Service Revenue = Retained Earnings = Stockholder's Equity
Interest Expense = Retained Earnings = Stockholder's Equity
Dividends = Retained Earnings = Stockholder's Equity
Supplies Expense = Retained Earnings = Stockholder's Equity
Note: All the expense items are deducted from retained earnings and thus deducted from stockholder's equity.
And all the incomes are added to retained earnings and thus, added to stockholder's equity.
