At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $12,900 and liabilities of $5,900. During the sed by $1,400. Net income for the year was $3,600, and net assets at the end of the year were $8,000. 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 Indicate a negative financial statement effect.) Stockholders' Equity PIC - RE S 0+P 0+ Asset - Labtes $ 12,900 - 5 5,900 - - (1.400) Beginning: Changes: Ending