Swit Company's comparative balance sheet at January 31, 2019, and 2018, reports the following (in millions): The following are three situations related Swit Company's issuance of stock and declaration and payment of dividends during the year ended January 31, 2019. Begin by reviewing the labels for the change in stockholders' equity and then enter the amounts for each situation. Situation #1 Situation #2 Situation #3 Total stockholders' equity, January 31, 2018 Add: Issuance of stock Net income Less: Dividends declared Net loss Total stockholders' equity, January 31, 2019 2019 2018 Total assets 73 $ 49 Total liabilities 27 21 %24 %24 For each situation, use the accounting equation and what you know from the chapter about stockholders' equity, common stock, and retained earnings to calculate the amount of Swit's net income or net loss during the year ended January 31, 2019. 1. Swit issued $12 million of stock and declared no dividends. 2. Swit issued no stock but declared dividends of $17 million. 3. Swit issued $12 million of stock and declared dividends of $25 million. Financial statements can be used by which of the following groups? A. Investors and creditors B. Regulatory bodies OC. Individuals D. All of the above.