Thanks for the reply!
I wanted to clarify that I did not give the individual any money to purchase these goods, the person is a good friend that wanted to help get my business off the ground. I did not send them any money whatsoever for the purchase of goods. I will add this to my original post also.
Based on that, I wanted to make sure if I go ahead and put $0 for Purchases when calculating my COGS and take it as a lesson learned for the future.
