Store Front, Inc.'s, comparative balance sheet at January 31, 2009, and 2008, reports (in millions):

Three situations about Store Front's issuance of stock and payment of dividends during the year ended January 31, 2009, follow. For each situation, use the accounting equation and the statement of retained earnings to compute the amount of Store Front's net income or net loss during the year ended January 31, 2009.
1. Store Front issued $1 million of stock and paid no dividends.
2. Store Front issued no stock but paid dividends of $2 million.
3. Store Front issued $11 million of stock and paid dividends of $1 million.

Total assets Total liabilities 2009 $40 12 2008 $30 10