At the beginning of its current fiscal year, Willie Corp.s balance sheet showed assets of $10,300 and liabilities of $5,900. During the year, liabilities decreased by $900. 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.) Stockholders' Equity Assets Liabilities + PIC + RE $ 10,300 = $ 5,900 + $ 0 + $ 16,200 Beginning: Changes: II (900) + 0 + Ending: $ 10,100/= $ 5,000 + 0+ + $ 5,100