At the beginning of its current fiscal year, Willie Corp's balance sheet showed assets of $10,100 and liabilities of $5,600. During the year, liabilities decreased by $1.200. Net income for the year was $2,700, and net assets at the end of the year were $5,100. 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.) 17.30 Assets $ 10,100= Stockholders' Equity Liabilities + PIC RE $ 5,600 + 5 0 + (1.200) 0+ Beginning Changes int Ending