The monthly total for each of the columns will be entered into their corresponding account.
The receipts total will be a Dr entry for the cash or bank account, and the sales etc. will be a Cr entry (increase profit) and the sales tax will be a Cr entry to the sales tax payable (liability) account.
In the Cash Disbursements Register, the payments total will be a Cr entry for cash/bank, and each purchase or expense will be a Dr entry (reduce profit).