At the beginning of its current fiscal year, Willie Corp's balance sheet showed assets of $13,000 and liabilities of $6,900. During the year, liabilities decreased by $1,100. Net income for the year was $2,400, and net assets at the end of the year were $6,600. 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.) Assets $ 13,000 Beginning: Changes: Stockholders' Equity Liabilities PIC RE $ 6,900 + $ o + $ 6.100 (1,100) + 0 + Dividends + Net income $ 5,800 0- + Ending