How to make a journal entry what goes under debits and what goes under credits?

Any account can be a debit or credit in a journal entry. You will have to be more specific.

The way that I remember how to debit or credit accounts is this:
Debit Account Credit
+ Asset -
- Liability +
- Income +
- C.S +
+ Equity -

So, remember ALICE. To increase an asset, you debit it, to decrease it, you credit it. To increase a Liability you credit it.

CS=common stock

Debit what comes in and credit what goes out

Make a journal entry which is debit and which is credit?