At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $13,600 and liabilities of $6,700. During the year, liabilities decreased by $900. Net income for the year was $2,900, and net assets at the end of the year were $7,700. There were no changes in paid-in capital during the year. points 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.) Answer is complete but not entirely correct. Assets S13,600 (5.000) - Beginning Changes Liabilities $ 6.700 (900) - + + $ Stockholders' Equity PIC + RE 0 + $ 6.900 0 2,900 (1,900) 0 + $ 1,900 Net income - Dividends Ending: $ 7.700 - $ 5,800 .