Winkler Company's comparative balance sheet at January 31, 2019, and 2018, reports the following (in millions): (Click the icon to view the comparative balance sheet.) The following are three situntions related Winkler Company's issuance of stock and declaration and payment of dividends during the year ended January 31, 2019. Read the requirements. Begin by reviewing the labels for the change in stockholders' equity and then enter the amounts for each situation (Enter an amount in each input area. Input a *o* when there is no amount to be entered. Enter amounts in millons. Use a minus sign or parentheses when entering net losses or numbers to be subtracted) 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 Data Table 2019 2018 Total assets $ 71 $ 50 Total liabilities 17 12 Print Done Requirements 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 Winkler's net income or net loss during the year ended January 31, 2019. 1. Winkler issued $5 million of stock and declared no dividends. 2. Winkler issued no stock but declared dividends of $8 million. 3. Winkler issued $5 million of stock and declared dividends of $50 million. Print Done