Sanlucas, Inc., provides home inspection services to its clients. The company’s trial balance dated June 1, 2015, is shown below:

                                         

Sanlucas engaged in the following transactions in June:

June 4 Borrowed cash from Community Bank by issuing a $1,500 note payable.
June 9 Collected a $1,600 account receivable from Nina Lesher.
June 10 Purchased $150 of inspection supplies on account.
June 17 Billed home owners $1,650 for inspection services. The entire amount is due on July 17.
June 25 Paid WLIR Radio $200 for ads to be aired on June 27.
June 28 Recorded and paid $1,300 for testing expenses incurred in June.
June 30 Recorded and paid June salaries of $1,100.

Instructions
a. Record the company’s June 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 June 30, 2015.
d. Has the company paid all of the dividends that it has declared? Explain.