Hello There! Can you help me create a journal entry for the first entries 9 (1-9). (Also with definitions on how you got the numbers) Thank you!

You are an accountant on Mars, and you are preparing the financial statements for Green Cheese Co. ("GCC") which was started this space year by Martian Mavis. Mars' economy is a developing capitalistic market economy. You have recently visited earth as a guest alien and have determined that Mars should adopt the IFRS conceptual framework. The following events have occurred during the space year. 1. Upon reaching graduation Martian Mavis received 20 rocks from her parents. Rocks and pebbles can be exchanged for other things. 10 pebbles can be exchanged for 1 rock. Martian Mavis received its 20 rocks and opened two accounts in Space Rock Bank. It deposited 15 rocks in GCC.'s account and 5 rocks in its Martian account. 2. GCC acquired Thing 1 from Mars Manufacturers in exchange for 6 rocks and the commitment to provide 4 more rocks to Mars Manufacturers at the end of 4 space years. Thing 1 will be used by GCC to create fuzzy green cheese for several space years. Fuzzy green cheese is corrosive so Martian Mavis does not know how many space years Thing 1 will survive but thinks it could be 4 or 5 space years. 3. GCC needed more rocks to exchange for things so four Martian stakeholders put 5 rocks each into the company. These stakeholders hope to get pebbles periodically from GCC if the company is successful. 4. GCC, in exchange for 8 rocks received 8 chests of green curds. These green curds are put through Thing 1 to create fuzzy green cheese. 5. Martian Mavis took 2 rocks out of its Martian account and went to the Mars Midnight Flix. 6. Martian Mavis asked Martian Mike to help GCC create fuzzy green cheese. Martian Mike is an expert at creating speciality fuzzy green cheese. Martian Mavis thinks Martian Mike will be of great future benefit to GCC. Martian Mike will be paid 4 rocks for the space year. 7. Martian Mike used Thing 1 plus 2 chests of green curds to produce 40 chunks of fuzzy green cheese. Martian Mike was given his 4 rocks. 8. GCC exchanged 15 chunks of fuzzy green cheese for 10 pebbles each with Space Pitas. 9. GCC sent 5 chunks of fuzzy green cheese to Martian Burgers ("MB"). MB promises to deliver 50 pebbles to GCC in 40 space days. GCC has done a credit check on MB and is confident that it will be paid. GCC has also agreed that it will accept returns from MB of up to 10% of any unsold fuzzy green cheese for a period of 30 days and GCC expects that MB will return the maximum amount. You are an accountant on Mars, and you are preparing the financial statements for Green Cheese Co. ("GCC") which was started this space year by Martian Mavis. Mars' economy is a developing capitalistic market economy. You have recently visited earth as a guest alien and have determined that Mars should adopt the IFRS conceptual framework. The following events have occurred during the space year. 1. Upon reaching graduation Martian Mavis received 20 rocks from her parents. Rocks and pebbles can be exchanged for other things. 10 pebbles can be exchanged for 1 rock. Martian Mavis received its 20 rocks and opened two accounts in Space Rock Bank. It deposited 15 rocks in GCC.'s account and 5 rocks in its Martian account. 2. GCC acquired Thing 1 from Mars Manufacturers in exchange for 6 rocks and the commitment to provide 4 more rocks to Mars Manufacturers at the end of 4 space years. Thing 1 will be used by GCC to create fuzzy green cheese for several space years. Fuzzy green cheese is corrosive so Martian Mavis does not know how many space years Thing 1 will survive but thinks it could be 4 or 5 space years. 3. GCC needed more rocks to exchange for things so four Martian stakeholders put 5 rocks each into the company. These stakeholders hope to get pebbles periodically from GCC if the company is successful. 4. GCC, in exchange for 8 rocks received 8 chests of green curds. These green curds are put through Thing 1 to create fuzzy green cheese. 5. Martian Mavis took 2 rocks out of its Martian account and went to the Mars Midnight Flix. 6. Martian Mavis asked Martian Mike to help GCC create fuzzy green cheese. Martian Mike is an expert at creating speciality fuzzy green cheese. Martian Mavis thinks Martian Mike will be of great future benefit to GCC. Martian Mike will be paid 4 rocks for the space year. 7. Martian Mike used Thing 1 plus 2 chests of green curds to produce 40 chunks of fuzzy green cheese. Martian Mike was given his 4 rocks. 8. GCC exchanged 15 chunks of fuzzy green cheese for 10 pebbles each with Space Pitas. 9. GCC sent 5 chunks of fuzzy green cheese to Martian Burgers ("MB"). MB promises to deliver 50 pebbles to GCC in 40 space days. GCC has done a credit check on MB and is confident that it will be paid. GCC has also agreed that it will accept returns from MB of up to 10% of any unsold fuzzy green cheese for a period of 30 days and GCC expects that MB will return the maximum amount