Shown as follows are selected transactions of the architectural firm of Munson, Chang, and Alverez, Inc. April 5 Prepared building plans for Biltmore Construction Company. Sent Biltmore an invoice for $18,000 requesting payment within 30 days. (The appropriate revenue account is entitled Drafting Fees Earned.) May 17 Declared a cash dividend of $24,900. The dividend will not be paid until July 8. May 29 Received a $7,600 bill from Dave Jensen, CPA, for accounting services performed during May. Payment is due by June 10. (The appropriate expense account is entitled Professional Expenses.) June 4 Received full payment from Biltmore Construction Company for the invoice sent on April 5. June 10 Paid Dave Jensen, CPA, for the bill received on May 29. July 8 Paid the cash dividend declared on May 17, a. Prepare journal entries to record the transactions in the firm's accounting records. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)