please help solve the blue boxes

At the beginning of its current fiscal year, Willie Corporation's balance sheet showed assets of $12,600 and llabilities of $6,400. During the year, liabilities decreased by $1,400. Net income for the year was $2,600, and net assets at the end of the year were $6,900. 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. Note: Enter decreases with a minus sign to indicate a negative financial statement effect