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 $16,700 requesting payment within 30 d May 17 Declared a cash dividend of $26,000. The dividend will not be paid until July 8. May 29 Received a $7,000 bill from Dave Jensen, CPA, for accounting services performed during May. Payment is due by June 10. (The ap 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. b. Identify any of these transactions that will not result in a change in the company's net income