**Journal Entries, Ledger, Trial Balance, Balance Sheet, and Vouchers**

**Journal Entries:**
1. On January 1, 20XX, received cash of $10,000 as capital investment.
2. On January 2, 20XX, purchased inventory worth $5,000 on credit from ABC Supplier.
3. On January 3, 20XX, sold goods worth $3,000 for cash.
4. On January 5, 20XX, paid $2,000 in rent expense for the month.
5. On January 10, 20XX, received $1,500 cash from a customer as an accounts receivable payment.
6. On January 15, 20XX, paid $1,200 in wages to employees.
7. On January 20, 20XX, purchased equipment for $4,000 and paid cash.
8. On January 25, 20XX, received a utility bill for $500 and recorded it as an accounts payable.
9. On January 28, 20XX, received $2,000 as interest income.
10. On January 31, 20XX, recorded depreciation expense of $500 on the equipment.

**Ledger:**
- Cash Account
- Capital Account
- Accounts Receivable Account
- Accounts Payable Account
- Inventory Account
- Rent Expense Account
- Wages Expense Account
- Equipment Account
- Utility Expense Account
- Interest Income Account
- Depreciation Expense Account

**Trial Balance:**
As of January 31, 20XX

| Account | Debit ($) | Credit ($) |
|--------------------------|-----------|------------|
| Cash | 10,500 | - |
| Capital | - | 10,000 |
| Accounts Receivable | 1,500 | - |
| Accounts Payable | - | 500 |
| Inventory | 5,000 | - |
| Rent Expense | - | 2,000 |
| Wages Expense | - | 1,200 |
| Equipment | 4,000 | - |
| Utility Expense | - | 500 |
| Interest Income | - | 2,000 |
| Depreciation Expense | 500 | - |
|--------------------------|-----------|------------|
| Total | 21,500 | 16,200 |

**Balance Sheet:**
As of January 31, 20XX

| Assets | Amount ($) |
|--------------------------|------------|
| Cash | 10,500 |
| Accounts Receivable | 1,500 |
| Inventory | 5,000 |
| Equipment | 4,000 |
|--------------------------|------------|
| Total Assets | 21,000 |

| Liabilities | Amount ($) |
|--------------------------|------------|
| Accounts Payable | 500 |
|--------------------------|------------|
| Total Liabilities | 500 |

| Equity | Amount ($) |
|--------------------------|------------|
| Capital | 10,000 |
|--------------------------|------------|
| Total Equity | 10,000 |

| Total Liabilities & Equity | 21,500 |

**Vouchers:

Use ts grewal