Maybe this SQL will help.
SELECT AccNum, max(date), Type, sum(Amount) FROM transaction GROUP BY
+ AccNum, Type
union
SELECT AccNum, max(date),'Balance', sum(if (type='Debit',-1*Amount,Amo
+unt)) FROM transaction GROUP BY AccNum;
SELECT * FROM transaction t where chequeno is not null or ddno is not
+null;
And this has little to do with perl this is an datbase question
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