At the beginning of its current fiscal year, Willie Corp.s balance sheet showed assets of $10,100 and liabilities of $5,700. During the year, liabilities decreased by $1,100. Net income for the year was $2,700, and net assets at the end of the year were $5,100. 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.)