Can you please explain me this problem:

Please explain with like which goes into Debit and Credit like the problem did.

The trail Balance for Nugent Corp at December 31 2024:

Debit Credit Cash $3,269,000 Selling Expenses 5,110,000 FV-NI Investment (at F.V.) 503,000 Unusual Loss 1,108,000 Unrealized Gain Loss on Investment 200,000 Begining Inventory 310,000 Sales Revenue 8,580,000 Bond Investment at Amortized Cost 610,000 Land 400.000 Accumulated Depreciation - Equip. 180.000 Accounts Payable 380,000 Note Payable (Due in 22 months.) 546,600 Equipment 940.000 Accumulated Depreciation - Building 505,000 Accrued Liabilities 209,000 Note Payable (Due in 1 1 months.) 138,000 Common Shares 2,000,000 Building 3,100,000 FV-OCI Investment (F.V. $900,000) 820,000 Accounts Receivable 810,000 Purchases 355,000 Accumulated OCI 4,100,000 Allowance for Doubtful Accounts 280.000 Administrative Expenses 1,760.000 Prepaid Insurance 750,000 Intangible Assets - Licence 350,000 Bonds Payable 2,500,000 Intangible Assets - Patents 188,000 Retained Earnings 990,000 Interest Expense 225.600 $20.608,600 $20,608,600