April 5 prepared building plans for spangler construction company. sent spangler an invoice for $1,400 requesting payment within 30 days. (the appropriate revenue account is entitled drafting fees earned.) may 17 declared a cash dividend of $5,600. the dividend will not be paid until june 25. may 29 received a $2,200 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.) june 4 received full payment from spangler construction company for the invoice sent on april 5. june 10 paid bob needham, cpa, for the bill received on may 29. june 25 paid the cash dividend declared on may 17. a. prepare journal entries to record the transactions in the firm's accounting records

Areal estate agent is considering changing her cell phone plan. there are three plans to choose from, all of which involve a monthly service charge of $20. plan a has a cost of $.42 a minute for daytime calls and $.17 a minute for evening calls. plan b has a charge of $.52 a minute for daytime calls and $.15 a minute for evening calls. plan c has a flat rate of $80 with 275 minutes of calls allowed per month and a charge of $.38 per minute beyond that, day or evening.a. determine the total charge under each plan for this case: 150 minutes of day calls and 70 minutes of evening calls in a month. (do not round intermediate calculations. round your answer to 2 decimal places. omit the "$" sign in your response.)c. if the agent will use the service for daytime calls, over what range of call minutes will each plan be optimal? (round each answer to the nearest whole number.include the indifference point itself in each answer.)d. suppose that the agent expects both daytime and evening calls. at what point (i.e., percentage of total call minutes used for daytime calls) would she be indifferent between plans a and b?