Office supplies prepaid at 31 December 2014 amounting $1,000.
Motor repairs expenses owing at 31 December 2014 amounting $1,000.

Maybe its time to change courses... this is really basic.

First you have to know what accounts are being affected, then you have to know how they are being affected either an increase or a decrease to the account. Then you have to know if the increase is a debit or a credit and if the decrease is a debit or credit. For example you purchased equipment for cash. Your accounts are Equipment and Cash. Equipment is being affected by increasing the account and cash is being affected by decreasing the account. An increase to an asset is a debit entry and a decrease to an asset is a credit entry.

Also your total debits will equal your total credits.