At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $14,800 and liabilities of $5,900. During the year, liabilities decreased by $800. Net income for the year was $2,500, and net assets at the end of the year were $9,100. 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. (Enter decreases with a minus sign to Indicate a negative financial statement effect.) Stockholders' Equity PIC RE Assets Liabilities + $ 5,900 + $ 14,800 s 0 + Beginning Changes: (800) + 0+ 0 Ending