At the beginning of its current fiscal year, Willie Corp.'s balance sheet showed assets of $13,900 and liabilities of $6,900. During the year, liabilities decreased by $900. Net income for the year was $2,750, and net assets at the end of the year were $7,150. 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.) Assets $ 13,900 = Stockholders' Equity PIC + RE $ 0+ Liabilities + $ 6,900 + (900) + Beginning: Changes: 0 + Ending