Creating Statements

I am super confused on how to create the required statements for this assignment. When I look at the sheets I see DR(Debits) and CR(Credits). However, I see accounts receivable in the Debits and accounts payable in Credits. Im confused. To me half of the lines on this sheet are in the wrong spot. Can you explain to me where Im going wrong? I have attached the actual assignment so you can see what I am talking about. Tiffany