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0.Buying the 4th/5th builder.
This is a MUST if you don't have the 4th/5th builder.
1.Boosting Barracks/Spell Factory.
If you want to do a session or CoC had a mentenaince break(Golden Hour),you can boost barracks or spell factory for loot.
2.Finishing buildings
Waiting for upgrading buildings/research troops is painly,so,if you have some gems,you can spend them on upgrades
3.Upgrading Heroes
If you buy gems,you can use them for upgrading heroes,because *again* upgrading heroes is painly.
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Dont boost barracks for collector raids. Boost barracks,spell factory and heroes and build a good army with giants and some wizards in it and go for storage raids.