Dear Experts

I have following table

create table test3 free (date d(8),detail c(10),vou_no n(5),debit n(9,2),credit n(9,2),;
balance n(10,2),dr_cr c(2))

INSERT INTO TEST3 values({},'Opening',0,0,0,450,'DR')
INSERT INTO TEST3 values({^2012-04-01},"",1,796827,0,0,'')
INSERT INTO TEST3 values({^2012-04-02},"",2,576385,0,0,'')
INSERT INTO TEST3 values({^2012-04-03},"",3,0,500000,0,'')
INSERT INTO TEST3 values({^2012-04-04},"",4,0,900000,0,'')
INSERT INTO TEST3 values({^2012-04-05},"",5,1000000,0,0,'')
INSERT INTO TEST3 values({^2012-04-06},"",6,0,972762,0,'')
INSERT INTO TEST3 values({^2012-04-07},"",7,8000,0,0,'')
INSERT INTO TEST3 values({^2012-04-07},"",7,0,90000,0,'')

Now I want to get following result.
(See attached image)

Please help me to create General Ledger.