At the beginning of its current fiscal year, Willie Corporation's balance sheet showed assets of $$67,600$ and liabilities of $$33,000.$ During the year, liabilities decreased by $$5,000.$ Net income for the year was $$20,400,$ and net assets at the end of the year were $$48,000.$ 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.