Hi Mk,
You must create new cursor with this structure:
Dracname
Drvno
Drdate
Drvtype
Dramount
Cracname
Crvno
Crdate
Crvtype
Cramount

And fill it. For each DR half record you must fill CR half record.
If count of CR records are greater then count of DR records, you must fill empty DR records.

MartiJ