Sometimes you don't need comments.
I come from the past, where comment lines began with the letter C in the first column. I can't remember when (or if it ever) became valid to have completely blank lines in code. However, blank lines, or lines beginning with C, or with !, are very useful. Divide your code up into logical blocks. Sometimes just white space around a block of code is enough to make it more readable even with no comments.
Use sensible names for variables. If you like to program in Mixed Case, then this helps. The underscore character helps too. For example:
NoOfElements or No_of_elements are far more meaningfull than NELES - although even that is better than NE ... now we can have long names the code becomes far more readable. However, beware. Sometimes very long names just irritate you when you have to type them. Also avoid stupid unhelpful comments, such as:
NELES=0 ! set NELES to zero.
When I leartn Fortran first, it was programmed in capital letters. When we punched cards, and often had a limit on the number of cards we could have in a job, then comments were very few. The number of cards stopped being an issue about the time lower case letters were allowed. I still program code in capitals, and comments in lower case. If you have your own system, you will find it makes the comments stand out.
FTN95 has an excellent debugger. The instructions on how to use it are in FTN95.CHM, and the manuals available in the Documentation section of this website - some of it going back to when the compiler was FTN77 not 95. There is no substitute for having a go, and seeing where you come up with a problem. No doubt someone will help through this forum if you have a specific problem - general queries are much more difficult to answer.
Eddie