Thanks Mr. Hilmar.
So fast response from you! I was trying to edit the thread as after posting it was not giving the accurate picture - my browser could not load the message to edit and i got message that I have already got a reply! Thanks.

Now, about the problem:
I am novice to programming as well to VFP. I could not understand how to use cursor & loops. Yes, I have already tried it by using "RECEIPTS" data from one cursor and "PAYMENTS" data from another cursor, but could not get proper results.

I appreciate if you please explain it in some detail.

Thanks a lot.
Best regards.