The two accounts involved in transaction one is Dividend Income (as dividend is declared), the other one is Dividend Receivable (as it is not yet collected in the account)
Impact on the Income statement - Increase in Income - as Dividend Income ---
Impact on the Balance Sheet - Increase in Current Assets - as Dividend Receivable ---
The accounts that are taken here are the Unearned Revenue and Cash.
Impact on the Income statement - No Impact ( Both cash and unearned revenue does not have a place in the Profit and loss account, both are balance sheet items)
Impact on the Balance Sheet - Increase in Cash - ( )
and Increase in Current Liabilities - Unearned Revenue -