At the beginning of its current fiscal year, Willie Corp's balance sheet showed assets of $11,100 and liabilities of $5,700. During the year, liabilities decreased by $1,200. Net income for the year was $2,600, and net assets at the end of the year were $5,900. 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.) + Assets $ 11,100 Stockholders' Equity PIC RE $ 0 + 0 + Liabilities $ 5,700 + (1,200) Beginning: Changes: 01 $ Ending 4,500+