At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $10,400 and liabilities of $5,000. During the year, liabilities decreased by $900. Net income for the year was $3,400, and net assets at the end of the year were $6,200. 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 Beginning: Changes: $ 10,400 = $ 5,000+ $ 0+ = (900) + 0+ Ending: + 0+