Hi Kitten58, I would hope that you have had assistance in solving your query by now but just in case you haven't, I will try and explain.
It sounds like your yearend adjustments have been completed already but instead of seeing the P&L and Balance sheet, you are seeing a list of balances, therefore:
The debit value is the Balance Sheet item (current asset) and the credit value is the Trading P&L item (closing stock)
Bad debt provision:
The debit value is this years expense for the P&L whereas the credit value is the accumulated provision for the Balance Sheet (reduction in debtors)
I hope this helps.