How do I key in this into journal entries

Crest Pte Ltd Trial Balance Cash Accounts receivable, Augusta Office Equipment Opening Bal as at 1 Mar 2021 Debit (5) Credit ($) 15,000 5,000 13,000 Inventory Bank Loan, UOB 8,000 8,000 Accounts payable, Orion Accounts payable, Robin Ordinary Share Capital Sales Revenue Sales Returns Cost of sales Salary expen 5,000 5,000 13,000 72,700 6800 33,000 13,000 Rent expense 7,000 Utilities expense 1,700 Travelling expense 1,200 103,700 103,700