At the beginning of its current fiscal year, Willie Corporation's balance sheet showed assets of $13,000 and liabilities of $5,900. During the year, liabilities decreased by $800. Net income for the year was $2,300, and net assets at the end of the year were $7,200. 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