We Store For You Ltd.'s comparative balance sheets at December 31, 2014, and December 31, 2013, report the following (in millions):

Requirements
Below are three situations about We Store For You's issuance of shares and payment of dividends during the year ended December 31, 2014. For each situation, use the accounting equation and statement of retained earnings to compute the amount of We Store For You's net income or loss during the year ended December 31, 2014.
1. We Store For You issued shares for $2 million and paid no dividends.
2. We Store For You issued no shares and paid dividends of $3 million.
3. We Store For You issued shares for $11 million and paid dividends of $2 million

Total assets Total liabilities 2014 $40 10 2013 $30 8