Which of the following items appears on the income statement?

Current assets are reported on the balance sheet, not the income statement. They include cash, accounts receivable, and inventory, which represent what the company owns and expects to convert into cash within a year. Thus, they do not directly relate to income or profitability over a given period.

Current liabilities, also found on the balance sheet, represent obligations a company must settle within a year, such as accounts payable and short-term debt. Like current assets, they do not impact the income statement directly, as they pertain to the company's financial obligations rather than its revenue generation.

Stockholders' equity reflects the owners' claim on the assets of the company and is shown on the balance sheet. It includes retained earnings and capital contributed by shareholders, but it does not appear on the income statement, which focuses on revenues and expenses over a specific period.