Exercise 2-15 (Algo) Calculate dividends using the accounting equation LO 2-2, 2-3 At the beginning of its current fiscal year, Wille Corporation's balance sheet showed assets of $10,800 and liabilities of $5,200. During the year, llabilities decreased by $1,300. Net income for the year was $2,950, and net assets at the end of the year were $6,350. There were no changes in paid-in capital during the year. Required: Calculate the dividends, if any, declared during the year. Indicate the financlal statement effect. Note: Enter decreases with a minus sign to indicote o negative financial statement effect