Somebody? I think you can find someone like that in your school... nice profile picture.
Alright - we want to start off by seeing if this number would be positive or negative. Debit means that you owe something, or that you have to pay that amount of money. If you had money to buy things with, that would be positive, but since debit means you haven’t paid something off yet, that is negative. Next, since you have 40 dollars in debt, you have -40 dollars.
Feel free to ask further questions!
A. Subtract the y intercepts (5-1)
A reflection over the line y=x implies exchanging the x and y coordinates of a point. For example if you take a generic point (a,b) then its reflection over y=x is (b,a). Our point is (-1,3) so its reflection over y=x is the point (3,-1).
Then we have to translate it two units left. Translating a point left means that we are moving towards negative x values so we need to substract 2 from the x coordinate:

Finally we have to translate it 1 unit up towards positive y values so we have to add 1 to its y coordinate:

And these are the final coordinates. In the following picture you have the points you get after each step (from A to D) with the y=x line in blue: