working on a question that I am lost on.
I am having to do a trial balance first and then do a balance using the formula assets=liabilites + owners equity

First in doing the trial balance I am not sure if these are credits or debits. here is what I have so far
dated Ocotver 31 2005

account recievable debit
accoutns payable and accured expenses debit
bank and other payables debit
cash and cash equivalents debit
cost of good sold expsne debit
depreciatio and amortization expense debit
dividends (drawings) debit
dividends payable credit
gain on disposal of assets credit
income tax expense debit
intangible assets credit
interest expense debit
inventoreis credit
long term deb debit
opertaing expenses debit
other assets credit
other liabililites debit
prepaid expenses credit
propery plan and equipment debit
sales and revenue credit
shareholders(owners equity) nove 1 2004 credit

The ones you have wrong are below:

accoutns payable and accured expenses debit
AP is a Credit.
The expense part if a debit.

bank and other payables debit
Credit (payable are credit)

intangible assets credit
Debit

inventoreis credit
Debit

long term deb debit
Credit

other assets credit
Debit

other liabililites debit
Credit

prepaid expenses credit

Debit