We are asked to fill up the transactions in the table.
Remember that Payments, fees, and withdrawals are always subtracted from the balance, and deposits are always added to the balance.
The starting balance is $275
1st transaction:
Payment of $85.67 to the electric company on 2nd October.
Since it is a payment, it must be subtracted from the previous balance.
Balance = $275 - $85.67 = $189.33
2nd transaction:
You want to deposit the $20 that your friend gave to you.
Since it is a deposit, it must be added to the previous balance.
Balance = $189.33+$20 = $209.33