how do i fill out these charts?

Date Accounts and Explanation Debit Credit 4,900 4,900 4,900 4,900 600 600 600 600 2018 Dec. 31 Bad Debts Expense (Adj.) Allowance for Bad Debts Dec. 31 Income Summary (Clos.) Bad Debts Expense 2019 Jan. 17 Accounts Receivable--Matt Jayco Sales Revenue Jun. 29 Allowance for Bad Debts Accounts Receivable--Matt Jayco Aug. 6 Accounts Receivable-Matt Jayco Allowance for Bad Debts Aug. 6 Cash Accounts Receivable-Matt Jayco Dec. 31 Allowance for Bad Debts (W/O) Accounts Receivable-Billy Krupp Accounts Receivable-Mo Vanez Accounts Receivable-Roger Hill Dec. 31 Bad Debts Expense (Adj.) Allowance for Bad Debts Dec. 31 Income Summary (Clos.) Bad Debts Expense 600 600 600 600 3,600 1.900 1,400 300 5.500 5,500 5.500 5,500 Allowance for Bad Debts Bad Debts Expense