Shown below are selected transactions of the architectural firm of Baxter, Claxter, and Stone, Inc. EXERCISE 3.8 Preparing Journal Entries for Revenue, Prepared building plans for Spangler Construction Company. Sent Spangler an invoice for $900 requesting payment within 30 days. (The appropriate revenue account is entitled Drafting Fees Earned.) Declared a cash dividend of $5,000. The dividend will not be paid until June 25. April 5 Expenses, and Dividends May 17 Received a $2,000 bill from Bob Needham, CPA, for accounting services performed during May. Payment is due by June 10. (The appropriate expense account is entitled Professional Expenses.) May 29 Received full payment from Spangler Construction Company for the invoice sent on April 5 June 4 Paid Bob Needham, CPA, for the bill received on May 29. June 10 Paid the cash dividend declared on May 17. June 25 Prepare journal entries to record the transactions in the firm's accounting records a. Identify any of the above transactions that will not result in a change in the company's net b. income