Shows as follows are selected transactions of the architectural firm of Munson, Chang, and Alverex, Inc.: April 5: Prepared building plans for Biltmore Construction Company. Sent Biltmore an invoice for $27,000 requesting payment within 30 days. (The appropriate revenue account is entitled Drafting Fees Earned) May 17: Declared an paid a $32,000 cash dividend. May 29: Received a $5,800 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. a. Prepare journal entries to record the transactions in the firm's accounting records. b. Identify any of these transactions that will not change the company's net income