please help, my professor can't write problems to save his life and i can't follow to save mine

I wish i could but this is literally all he gave

TO CLOSE AN ACCT: IF A DR, WE CREDIT; IF A CR, WE DEBIT AND THE OTHER HALF OF THE ENTRY GOES TO FUND BALANCE HW BOARD # 1: REVENUE=60 EXPEND= 40 BIP= 15 APPROPR= 3 ENCUMBR= 4 RESERVE FOR ENCUMBR= 4 CLOSE 'EM BOARD HW #2 CASH SURR VALUE= 8,000 PREM PAID= 2500 FACE VALUE= 100,000 LOAN= 700 HOW MUCH IS SHOWN?? TO CLOSE AN ACCT: IF A DR, WE CREDIT; IF A CR, WE DEBIT AND THE OTHER HALF OF THE ENTRY GOES TO FUND BALANCE HW BOARD # 1: REVENUE=60 EXPEND= 40 BIP= 15 APPROPR= 3 ENCUMBR= 4 RESERVE FOR ENCUMBR= 4 CLOSE 'EM BOARD HW #2 CASH SURR VALUE= 8,000 PREM PAID= 2500 FACE VALUE= 100,000 LOAN= 700 HOW MUCH IS SHOWN