Hi,
I don't understand if you need a sum of you figures by making a difference between debtor and creditor amounts or if you want to transform them according to their nature.
In your data there is no difference between debtor and creditor amounts, they are all expressed as positive numbers. The usual solution in this cases is to add a column where you indicate which is the nature of the amount:
Liabilities(cr)
Current assets(dr)
Sales(cr)
and so on...

Hope this helps.
OT