ABC Company had the following transactions for the month of January:

1. January 1: The company purchased equipment for $10,000, paying $5,000 in cash and signing a note payable for the remainder.
2. January 5: The company provided services to a customer for $2,000, receiving $1,500 in cash and billing the customer for the remainder.
3. January 10: The company paid rent of $1,000 for the month.
4. January 15: The company paid wages to employees totaling $3,000.
5. January 20: The company received a bill from a supplier for $1,500 for materials purchased on credit.
6. January 25: The company collected $1,000 from customers who had previously been billed for services.
7. January 31: The company paid $500 in interest on the note payable from transaction 1.

Required:

1. Prepare the journal entries to record the above transactions in the company's general journal.
2. Post the journal entries to the appropriate accounts in the company's general ledger.
3. Prepare a trial balance as at January 31, 20X1.