On Mar 31, 2023, the end of its most recent fiscal year, Crusader Corp's post-closing trial balance was as 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