Create Cursor Master (codes c(7),names c(10),open_dr N(4),open_cr N(4)) Insert Into Master Values ('1','',0,0) Insert Into Master Values ('11','',0,0) Insert Into Master Values ('1101','',0,0) Insert Into Master Values ('1101001','',200,0) Insert Into Master Values ('1101002','',0,600) Insert Into Master Values ('1101005','',700,0) Insert Into Master Values ('1102','',0,0) Insert Into Master Values ('12','',0,0) Create Cursor sales (codes c(7),dr_amount N(4),cr_amount N(4)) Insert Into sales Values ('1101001',0,100) Insert Into sales Values ('1101002',600,0) Insert Into sales Values ('1101005',0,900) Insert Into sales Values ('1202001',800,0) Insert Into sales Values ('1201001',0,450) Create Cursor purchase (codes c(7),dr_amount N(4),cr_amount N(4)) Insert Into purchase Values ('1101001',700,0) Insert Into purchase Values ('1101002',0,400) Insert Into purchase Values ('1101005',0,300) Insert Into purchase Values ('1102002',0,150) SELECT codes,SUM(dr_amount)as dr_amount,SUM(cr_amount)as cr_amount; FROM(; SELECT codes,open_dr as dr_amount,open_cr as cr_amount FROM master; union all; SELECT codes,dr_amount,cr_amount FROM purchase; union all; SELECT codes,dr_amount,cr_amount FROM sales); as data1; order by codes; group by codesThe above codes represnet data shown in Attachment 1