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. Stockholders' Equity Assets Liabilities + PIC + RE Beginning: 10,100 = $ 6,600 + $ 0+ Changes: = (800) + 0+ Changes: Ending: + 0+