Do the following journal entries

1/1 Michael started MB Shoes LLC by investing $15,000 cash into the business. MB Shoes LLC is a shoe distributor who utilizes a perpetual inventory system.

1/2 - Purchased 50 units (pairs) of Shoe Inventory on credit with the terms 2/10 N30, $5000.

1/3. MB Shoes sold 20 pair of shoes at $200 per pair for cash to Client #1.

1/4 MB Shoes sold 15 pair of shoes at $200 per pair on account with the terms 2/10 N30 to Client #2.

1/5 MB Shoes paid of the entire balance that was owed relating to the 1/2 transaction.

1/6 Client #2 return 3 pair of shoes that were not the right size.

1/7 MB Shoes paid $350 to advertise on Black Brands website.

1/8 Client #2 paid MB Shoes in full for the merchandise relating to 1/4.