At the beginning of its current fiscal year, Willie Corporation's balance sheet showed assets of $$10,100$ and liabilities of $$6,600.$ During

the year, liabilities decreased by $$800.$ Net income for the year was $$2,700,$ and net assets at the end of the year were $$4,100.$ 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.