Please help me understand this. Using as an example for a study guide

Based on information they provided to you: 2. Construct their Balance Sheet. Wesley's Salary (Net) Cienna's Salary (Net) Home value Mortgage payment 2014 Toyota Corolla fair market value Checking Account balance Groceries Investment Account balance 2014 Toyota Corolla loan payment Past Due Utility Bill Utilities Best Buy Credit Card Balance Entertainment 2014 Toyota Corolla loan balance Stamp Collection Gas Mortgage balance Best Buy Credit Card Payments Jewelry Savings set aside each year towards a new car Tax Refund Money Market Account balance 1999 Chevy Malibu fair market value 401(k) Account balance Cash Auto Insurance payments Auto Registration Home and Auto Maintenance Credit Card Balance $45,000 $45,000 $ 220,000 9,200 $18,000 1,500 8,500 500 4,400 250 3,000 3,000 3,200 $12,400 2,500 2,300 $ 148,600 600 1,800 900 200 1,300 1,400 750 120 1,350 1,800 5,500 150 *used to buy groceries and paid off monthly