Final answer:
Common stock and retained earnings are the items that appear on both the statement of stockholders' equity and the balance sheet, representing the equity structure and value to shareholders.
Step-by-step explanation:
The items that typically appear on both the statement of stockholders' equity and the balance sheet are common stock and retained earnings. Common stock appears as part of the equity on both statements and represents the ownership equity spread across the number of shares held by shareholders. Retained earnings, which are the accumulated net income of the company not paid out as dividends, also feature on both statements as part of stockholders' equity. These two components demonstrate the company's equity structure and the value attributable to shareholders.