MainDebt

import java.util.ArrayList;
public class Main
{
    public static void main(String[] args) {
        ArrayList<DebtPart> debtArray = new ArrayList<DebtPart>();
        debtArray.add(CreateDebtPart(1, DebtSide.DebtOwner, DebtKind.MainDebt, 100));
        debtArray.add(CreateDebtPart(2, DebtSide.DebtOwner, DebtKind.PercentDebt, 5));
        debtArray.add(CreateDebtPart(3, DebtSide.DebtOwner, DebtKind.PenaltyDebt, 8));
        debtArray.add(CreateDebtPart(4, DebtSide.DebtOwner, DebtKind.MainDebt, 10));
        debtArray.add(CreateDebtPart(5, DebtSide.Debtor, DebtKind.MainDebt, 34));
        debtArray.add(CreateDebtPart(6, DebtSide.Debtor, DebtKind.MainDebt, 6));
        debtArray.add(CreateDebtPart(7, DebtSide.Debtor, DebtKind.PenaltyDebt, 8));
        debtArray.add(CreateDebtPart(8, DebtSide.Debtor, DebtKind.MainDebt, 50));
        debtArray.add(CreateDebtPart(9, DebtSide.Debtor, DebtKind.PercentDebt, 5));
        debtArray.add(CreateDebtPart(10, DebtSide.Debtor, DebtKind.MainDebt, 20));

        // Посчитай и выведи результат
    }
    public static DebtPart CreateDebtPart(int id, DebtSide side, DebtKind kind, double val) {
        DebtPart debt = new DebtPart();
        debt.Id = id;
        debt.DebtSideType = side;
        debt.DebtKindType = kind;
        debt.Value = val;
        return debt;
    }
}