Tax Entry Repository Data Upload Interface - Account columns

Hi All

We are trying to Tax Entry Repository Data Upload Interface to import GL data as taxable journals. I see from the ZX_TER_IMPORT.xlsm that both Debit Account and Credit Account are mandatory. Do we need to enter both the accounts as the current data is received from source has 1 debit line to many credit lines.

Ex - Debit like 200

Credit line 1 - 50

Credit line 2 - 100

Credit line 3 - 50

What is route for importing the above data ?

Thanks