At the beginning of its current fiscal year, Wilie Corp.'s balance sheet showed assets of $13,900 and liabilities of $6,400. During the year, liabilities decreased by $1,000. Net income for the year was $3,250, and net assets at the end of the year were $8,350. There were no changes in paid-in capital during the year. Required: Calculate the dividends, if any, deciared during the year. Indicate the financial statement effect. (Enter decreases with a minus sign to indicate a negative financial statement effect.)