At the beginning of its current fiscal year, Willie Corporation$$s balance sheet showed assets of $$11,100$ and liabilities of $$5,200.$ During the year, liabilities decreased by $$800.$ Net income for the year was $$2,600,$ and net assets at the end of the year were $$6,400.$ There were no changes in paid$-$in capital during the year.

Required:

Calculate the dividends, if any, declared during the year. Indicate the financial statement effect.

Note: Enter decreases with a minus sign to indicate a negative financial statement effect.