Just need help with pieces of Part D, but am posting the previous parts to provide context.

Comprehensive Accounting Cycle Review 11-2 (Part Level Submission) Karen Noonan opened Splish Brothers Inc. on February 1, 2017. During February, the following transactions were completed: Feb. 1 Issued 4,600 shares of Splish Brothers common stock for $13,000. Each share has a $1.50 par. 1 Borrowed $8,000 on a 2-year, 6 note payable Paid $9,020 to purchase used floor and window cleaning equipment from a company going out of business ($4,720 was for the floor equipment and $4,300 for the window equipment 1 Paid $220 for February Internet and phone services. 3 Purchased cleaning supplies for $980 on account 4 Hired 4 employees. Each will be paid $480 per 5-day work week (Monday- Friday). Employees will begin working Monday, February 9 obtained insurance coverage for $9,840 per year. Coverage runs from February 1, 2017, through January 3 2018. Karen paid $2,460 cash for the first quarter of coverage 5 Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $3,950 cash 16 Billed customers $3,900 for cleaning services performed through February 1 2017 17 Received $432 from a customer for 4 weeks of cleaning services to begin February 21, 2017 18 Paid $300 on amount owed on cleaning supplies. Paid $3 per share to buy 300 shares of Splish Brothers common stock from a shareholder who disagreed with management goals. The shares will be held as 20 treasury shares. 23 Billed customers $4,300 for cleanlng services performed through February 20 24 Paid cash for employees' wages for 2 weeks (February 9-13 and 16-20). 25 Collected $2,500 cash from customers billed on February 16 27 Paid $220 for Internet and phone services for March. 28 Declared and paid a cash dividend of $0.35 per share