How do I make journal entries?

Are you just asking about the format on the paper, or do you mean figuring out how to interpret a transaction and figure out the debit & credit. The latter starts with an entire chapter in an accounting book, based on a set of rules, and then based on learning how to interpret, and also some experience... and then if you're doing more than just basics, learning how to apply it to a specific topic.

The point being -- big subject that can't just be easily answered without sitting down and working with it. You think you could narrow it down a bit?