The following balances are opening balances for the 1st june for Sanlucas ltd. BALANCES ON 1ST JUNE USD USD CASH 5,100 ACCOUNTS RECEIVABLE 2,600 Inspection SUPPLIES 800 ACCOUNTS PPAYABLE 850 NOTES PAYABLE 2,000 DIVIDENDS 600 CAPITAL STOCK 3,000 RETAINED EARNINGS 1,800 REVENUE 8,350 SALARIES EXPENSE 4,900 ADVERTISING EXPENSE 300 TESTING EXPENSE 1,700 The following transactions took place during month of June, all transactions in USD, June 4 Borrowed cash from bank by issuing a note payable, 1,500 June 9 Collected 1,600 from a client on account, June 10 Purchased inspection supplies on account, 150 June 17 Billed homeowners (clients) 1,650 on account, June 25 Paid radio for ads to be aired June27, 200 June 28 Paid for June testing expenses, 1,300 June 30 Paid June salaries, 1,100 Required; 1. Prepare Journal entries for the above transactions, 2- Post them to Taccounts, T accounts SHOULD SHOW THE OPENING BALANCES TOO 3. Prepare the TRIAL BALANCE for SanLucas Ltd