2. Below are several accounts from Benson Company's accounting records. Columns representing the accounting equation appear to the right of each transaction listed below. Next to each transaction in the column of the respective account classification, write the 1) name of each account affected by the transaction, and 2) the dollar amount and direction of the effect on Assets, Liabilities, Equity, Revenues and Expenses, for each of the adjustments necessary at the end of May. The company records adjustments monthly. 3. Compute the missing amounts for each of the last 3 years for the Cummins Company. Compute the current ratio and debt-to-total-assets ratio for each year. (millions) 2017 2018 2019 Current assets $4,815 Long-term assets 3,380 3,806 Total assets $8,003 8,519 8,816 Current liabilities 2,711 2,639 2,452 Long-term liabilities 1,782 2,364 Total liabilities Stockholders' equity 4,493 5,039 3,480 4,000