Also Add a pre closing trial balance

On Mar 31,2023 , the end of its most recent fiscal year, Crusader Corp's post-closing trial balance was as follows: The company underwent a major expansion in Apr. New staff was hired and more financing was obtained. Crusader Corp conducted the following transactions during Apr 2023, and adjusts its accounts monthly. Apr 01 Purchased equipment, paying $18,500 cash and signing a 2-year note payable for $366,922. The equipment has a 5 -year useful life. The note has a 10% interest rate, with interest payable on the first day of each following month. Apr 02 Issued 102,216 shares of common stock for $255,541 cash. Apr 03 Paid $158,400 cash for a 12-month insurance policy effective Apr 01. Apr 10 Collected $9,332 cash on account from Aperture Science. This client was billed in March when Crusader Corp performed the service. Apr 14 Paid $6,310 cash for a utility bill. This was related to March utilities that were accrued at the end of March. Apr 20 Performed services worth $130,131 on account and billed customers. Adjustment data: 1. Adjustment of prepaid insurance. 2. Equipment depreciation, $7,803 per month. 3. Accrual of interest on note payable. 4. Estmated utilities expense for April $14,406 (invoice will be received next month). 5. Income tax for April, $7,961 will be paid next month. The chart of accounts for Crusader Corp contains the following accounts: Cash, Accounts Receiy Supplies, Prepaid Insurance, Prepaid Rent, Equipment, Accumulated Depreciation-Equipmen 7 ts Payable, Notes Payable, Interest Payable, Income Taxes Payable, Salaries and Wages Payable, U Expense, Depreciation Expense, Insurance Expense, Salaries and Wages Expense, Advertising Expense, Income Tax Expense, Interest Expense, Rent Expense, and Utilities Expense. - Instructions Part1. Journalize the transactions (including adjusting entries). Part2-a. Enter the opening balances in the ledger accounts (Use T-accounts). Part2-b. Post only non-adjustment transactions to the ledger accounts. Part2-c. Prepare the pre-adjustment trial balance at Apr 30, 2023. Part2-d. Post adjusting entries for the month ending Apr 30, 2023. Part2-e. Prepare the adjusted trial balance. Part2-f. Prepare an income statement and a retained earnings statement for April and a balance sheet at Apr 30, 2023. (Net income $69,706, Total assets $917,522 )