At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $10, 800 and liabilities of $6, 500. During the year, liabilities decreased by $700. Net income for the year was $2, 600, and net assets at the end of the year were $4, 600. There were no changes in paid-in capital during the year. Required: Calculate the dividends, if any. declared during the year. (Negative amounts should be indicated by a minus sign.)