I need to make a two column journal for the following transactions. On the journal entry 1/5 how would i solve for the value of COGS?

Jan Start sole prop with $10,000 cash Borrow $50,000 from bank - first payment due in 90 days Rent manufacturing space $1000 Buy machinery $20,000 Buy raw material needed to make 1000 collars -- $5,000 (what is your COGS?-you will need to know in order to figure profit on future sales) Buy more raw materials to make 2000 collars -$10,000 will pay for it in 30 days Hire an employee who will be paid $1,000 once a month on the first of the month starting on 2/1/19 (Fortunately in the wonderful country of ChrisLandia there are no payroll taxes) Prepay a year's cell phone service $1200 (actual costs is $100 per month which will be due the 1st of each month) (do you expense it or set up as a prepaid expense) Buy a desk and office equipment for $3000 -- pay / down and balance due in 30 days (2/10 net 30) My first sale - sell 500 collars for $5000 Sell 300 collars for $4000 -- client will pay in 30 days Buy an Aardvark to be my model for making collars. Named her Mother Theresa. Paid $1000 Pay balance due on office equipment (from 1/11) Pay a web designer $1000 Set up Google Ads - Pay $100 today and will pay $100 per month for balance of the year (future payments due the 15th of each month) Idiot employee must have put the collar on too tight - Mother Theresa dies Buy packaging material for shipping collars $2000 due 30 days 11 12 16 18 20 23 24 27 Pay Employee $1000 Pay rent Pay invoice from Jan 5 Receive A/R from Jan. 16th sale Sell 500 collars for $6,000 Receive special order for 500 collars with company's logo. Receive $10,000. Order to be completed and shipped on 6/1 Replace Mother Theresa with new aardvark. Not naming it until I see if idiot employee can put right sized collars on this one. Paid $1500 Buy more raw material --- enough for 2000 collars - cost is $10,000. Pay 12 now and balance 2/10 Net 30 Pay Google ad Buy cheap delivery truck from Chris's Cheap Used Trucks $3000