1. The problem appears to involve accounting entries related to payments and balances for Shota Energy during 2009, with debits and credits mentioned. 2. To analyze such problems, we use the accounting equation and rules for debits and credits: Assets = Liabilities + Equity. 3. Debits (dr) increase assets or expenses and decrease liabilities or equity; credits (cr) do the opposite. 4. Given: Paid during 2009 dr 400, curing dr 91, Pet 2008 jt aero over ng at Dec 31, 2009 th 300, and a balance of 300. 5. We interpret "dr 400" as a debit payment of 400, "dr 91" as another debit of 91, and "th 300" as a credit or balance of 300. 6. Total debits = $400 + 91 = 491$. 7. If the credit or balance is 300, the net effect is $491 - 300 = 191$ debit balance. 8. This means the account is in debit by 191 at the end of the period. Final answer: The net debit balance is $191$.