the balance sheet given to me has column where you write what it is and 3 for the numbers. i don't know what to put in the 3rd. i thought it would be debit and credit

C) Prepare a Trial Daiall D) Prepare an income statement for Month ended Jan. 31, 2014. E) Prepare a Balance Sheet for Jan. 31, 2014. 305 Bank C. Fries, Capital 105 310 A/R P. Berry C. Fries, Drawings 110 400 Supplies Sales Revenue 115 500 120 Equipment General Expense 205 A/P General Supply Company 505 Wage Expense HST Payable 215 210 HST Recoverable inuary