You do the dishes
do a task
do your homework
It applies to doing work. Usually, nothing actually material is produced.
You make a comment.
make a rule
make a cabinet
make an excuse
When something new is produced, especially something material, 'make' is almost always used. When some work is performed, but nothing new is produced ("do the dishes"), we use do.
Sometimes it is hard to recognize when to use one or the other.
I make a trip to Atlanta, even though nothing is really produced (the trip I suppose).
Some phrases you just have to learn by experience. However, the rules I stated above should hold for most of the time.