"Smurf" accounts are costing Riot money

I just watched my friend play his second game on his new account. I was basically backseat playing for him; offering build instruction, tactical information, etc, all to help him learn how to play the game. The enemy team at 20 minutes had a Vayne with 230 cs, 11 kills, and 0 deaths, an Aatrox with 150 cs, 19 kills, and 0 deaths, and a Talon with 150 cs, 6 kills, and 0 deaths.

After the match, I called them out for smurfing, and they admitted to it, saying that they made new accounts so that they could play with their low level friend. This caused my friend's teammates to say that they were not going to be playing anymore, because of the terrible experience they had playing against high level players.

If you do make smurfs to play with your friends, please do the respectable thing and teach them how to play against bots, and then once they have a good grasp, play games with them on your normal, leveled account. This will protect other new players from being completely dominated in a game against you.

If you make smurfs because you are tired of playing on your main because it's too hard, or you want to feel like a god or something, know that you are ruining the game for new people, you are not getting any better at the game, you should be ashamed of yourself for being a negative aspect of this game's community, and you are driving down the current and potential population of League of Legends, and YOU ARE COSTING RIOT MONEY.

If anyone from Riot somehow sees this, I hope you will take it seriously, and put forth some way of preventing this from continuing, if you haven't already started. I'd love to see this community grow, and have all of my friends play, but quite a few of them have been discouraged by their first few games, and don't see how it is worth it to push through all of the losses.