Equipment for Podcasts

So my aim is to start a podcast next year as one of my projects. I want to provide entertaining and educational content for my clients, for example, I’m having my accountant on to explain the basics of bookkeeping and the pros and cons of forming a limited company or staying as self-employed/sole trader.

I am clueless about the equipment I need or anything else that I might need in terms of computing and software. Anyone with knowledge in sound and recording equipment that can lead me in the right direction?

This should be helpful. I’m a fan of Pat Flynn

And this is a recommended mic these days

I was just looking at USB mics, they are simple to use but it seems not ideal if you are having guests and using more than 1 mic from my understanding.