At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $13,000 and liabilities of $6,000. During the year, liabilities decreased by $1,300. Net income for the year was $2,950, and net assets at the end of the year were $7,850. 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 -Liabilities PIC RE $ 6,000+ $ 0+ N (1,300)+ 0+ Assets Beginning Changes $13,000- Ending 0+