At the beginning of its current fiscal year, Willie Corp's balance sheet showed assets of $12,100 and liabilities of $5,900. 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 $6,500. 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 Assets Liabilities + PIC RE $ 12,100 $ 5,900 $ 0 + (800) 0 + Beginning: Changes: Ending 0+