Constructing and Analyzing Balance Sheet Amounts from Incomplete Data Selected balance sheet amounts for 3M Company, a manufacturer of consumer and business products, for three recent years follow.

$ millions Current Assets Long-Term Assets Total Assets Current Liabilities Long-Term Liabilities Total Liabilities Stockholders Equity*

2013 $12,733 $ $33,550 $ ? $ 8,104 $15,602 $17,948

2014 12,303 18,906 ? 5,964 12,103 ? 13,142

2015 ? 21,732 32,718 7,118 13,853 20,971 ?

a. Compute the missing balance sheet amounts for each of the three years shown.

b. What types of accounts would we expect to be included in current assets? In long-term assets?