Sanlucas, Inc., provides home Inspection services to its clients. The following is the company's trial balance dated June 1, current year. SANLUCAS, INC. Cash TRIAL BALANCE JUNE 1, CURRENT YEAR Accounts receivable Inspection supplies Accounts payable Notes payable Dividends Capital stock Retained earnings Inspection revenue Salaries expense $ 6,120 3,120 960 $ 1,020 2,400 720 3,600 2,160 10,020 Advertising expense Testing expense 5,880 360 2,040 $ 19,200 $19,200 Sanlucas engaged in the following transactions in June. June 4 Borrowed cash from Community Bank by issuing a $1,800 note payable. June 9 Collected a $1,920 account receivable from Nina Lesher. June 10 Purchased $180 of inspection supplies on account. June 17 Billed homeowners $1,980 for inspection services. The entire amount is due on July 17. June 25 Paid WLIR Radio $240 for ads to be aired on June 27. June 28 Recorded and paid $1,560 for testing expenses incurred in June. June 30 Recorded and paid June salaries of $1,320. Required: a. Record the company's June transactions in general journal form. b. Post each entry to the appropriate ledger accounts. c. Prepare a trial balance dated June 30, current year. d. Has the company paid all of the dividends that it has declared?