At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $13,300 and liabilities of $6.400. During the year, liabilities decreased by $1,300. Net income for the year was $3,700, and net assets at the end of the year were $7,900. 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.) Answer is not complete. Assets $13,300 Liabilities $ 6,400 (1,300) + + Stockholders' Equity PIC + RE $ 0 + 0 + Beginning: Changes: Ending: = $ 5,100 + 0