Final answer:
Accounts receivable and unearned revenue are balance sheet items that influence cash inflows associated with revenues. Accounts receivable affect cash when collected, and unearned revenue affects cash when services or products are delivered, and the associated revenue is earned.
Step-by-step explanation:
The balance sheet items that impact cash inflows related to revenues on the income statement are accounts receivable and unearned revenue.
- Accounts receivable represents the money owed to the company by its customers for goods or services delivered but not yet paid for. When accounts receivable are collected, they turn into cash, thus impacting the cash inflows.
- Unearned revenue is money received by a company for goods or services yet to be delivered. When the company delivers the service or product, this liability is decreased, and revenue is recognized on the income statement, which can increase cash flow if the revenue is collected in cash.
Items like retained earnings and common stock are related to the company's equity and financing activities and do not directly reflect cash inflows from operations tied to revenues.