There are three transactions in Romans 5:12–21. First, the guilt of Adam’s sin is reckoned to humanity, rendering us all guilty and under the sentence of death. Second, by trusting in Jesus’ death for us, the guilt of our sin is reckoned to Him on the cross—where His death satisfies God’s anger toward us. Third, Christ’s perfect obedience is reckoned to us through faith so that we are regarded as righteous. This is how the new Adam (Jesus) undoes the horrible consequences of the first Adam’s sin.
 Kim Riddlebarger, “The New Adam”, Tabletalk Magazine, January 2010: Anxiety and the Sovereignty of God, ed. Burk Parsons (Lake Mary, FL: Ligonier Ministries, 2010), 52.