Ahuna, Inc., provides in-home cooking lessons to its clients. The company’s trial balance dated March 1, 2015, is shown below:

                                        

Ahuna engaged in the following transactions in March:

Mar. 3 Collected a $1,200 account receivable from Kim Mitchell.
Mar. 11 Purchased cooking supplies for $700 cash.
Mar. 15 Paid $200 of outstanding accounts payable.
Mar. 20 Issued additional shares of capital stock for $4,000 cash.
Mar. 24 Recorded $6,200 of client revenue on account.
Mar. 27 Paid March salaries of $900.
Mar. 30 Recorded and paid March travel expenses of $400.
Mar. 31 Recorded $300 in printing expenses for recipe books. Payment is due April 12.

Instructions
a. Record the company’s March transactions in general journal form. Include a brief explanation of the transaction as part of each journal entry.
b. Post each entry to the appropriate ledger accounts (use the T account format illustrated in Exhibit 3–8 on page 110).
c. Prepare a trial balance dated March 31, 2015.
d. Has the company paid all of the dividends that it has declared? Explain.