Make sure to rename sheet1 to "Raw data" - also add code shown below - it will create the debit & credit sheets (if they dont already exists) - then the code runs fine - I have no idea if the data is right - but the code executes.

Code:
Sub CreatingPositiveNegativeSheet()
    
    Dim NewSheetX As Worksheet
    Astr = "NotExists"
    For ii = 1 To Worksheets.Count
        If Worksheets(ii).Name = "Credit" Then Astr = "Exists"
    Next ii
    If Astr = "NotExists" Then
        Set NewSheetX = Worksheets.Add    'This makes it active sheet
        ActiveSheet.Name = "Credit" ' Name of new 
    End If
    Astr = "NotExists"
    For ii = 1 To Worksheets.Count
        If Worksheets(ii).Name = "Debit" Then Astr = "Exists"
    Next ii
    If Astr = "NotExists" Then
        Set NewSheetX = Worksheets.Add    'This makes it active sheet
        ActiveSheet.Name = "Debit" ' Name of new sheet    
    End If
    ThisWorkbook.Worksheets("Raw Data").Activate 'This not need - but will make the Raw Data sheet the active sheet