CREATE TABLE [dbo].[ordersx]( [customerid] [int] default 0, [debit] [float] default 0, [credit] [float] default 0 ) CREATE TABLE [dbo].[suppliersaccountsx]( [supplierid] [int] default 0, [debit] [float] default 0, [credit] [float] default 0 ) ========================== insert into ordersx (customerid,debit ) select orders.customerid , round(SUM(debit)-SUM(credit),2) as tot from orders group by customerid having SUM(debit)-SUM(credit)> .01 insert into ordersx (customerid,credit ) select orders.customerid , round(SUM(credit)-SUM(debit),2) as tot from orders group by customerid having SUM(credit)-SUM(debit)> .01 ========= insert into suppliersaccountsx (supplierid,credit) select suppliersaccounts.supplierid , round(SUM(credit)-SUM(debit),2) as tot from suppliersaccounts group by supplierid having SUM(credit)-SUM(debit)> .01 insert into suppliersaccountsx (supplierid,debit) select suppliersaccounts.supplierid , round(SUM(debit)-SUM(credit),2) as tot from suppliersaccounts group by supplierid having SUM(debit)-SUM(credit)> .01 ============================ insert into orders (customerid,credit,debit ) select customerid,credit,debit from ordersx insert into suppliersaccounts (supplierid,credit,debit ) select supplierid,credit,debit from suppliersaccountsx