I need part 1 and part 2 done.

Part 1 Complete the journal entries for both the buyer and seller for each transaction listed Part 2 Find the COGS and ending inventory for the following purchases in FIFO, LIF Ending inventory was 500 units 1. Seller sells Buyer $2800 in goods on account. The cost of these goods to the seller was $2000. BUYER Account Cost Debit Credt SELLER Account Debit Credt 1-Jan Beginning Inventory 5-Mar Purchase 2-Jun Purchase 8-Jul Purchase 6-Sep Purchase 5-Nov Purchase Units 150 250 100 200 100 350 1150 10 9 11 10 12 10 1500 2250 1100 2000 1200 3500 11550 2. Buyer pays shipping costs of $150 in cash for this purchase. BUYER Account SELLER Debit Credt Account Debit Credt 3. Buyer returns $500 in goods. The cost of these goods to the seller was $357 BUYER Account Debit Credt SELLER Account Debit Credt 4. Buyer pays balance due within the 10 day 2% discount period. BUYER Account Debit Credt SELLER Account Debit Credt