Create table accounts (inv_no number(10),Inv_no number(10),Client_id number(10),Client_name varchar2(50),Client_flag varchar2(50),Flag2 Varchar2(40),Debit number(10),Credit number(10));
Alter table accounts add constraint Inv_no_Pk primary key (Inv_no);
Insert into Accounts Values(1,1,101,'Usman','Purchaser','Credit Purchase',0,20000);
Insert into Accounts Values(1,2,101,'Usman','Purchaser','Cash Purchase',3000,3000);
Insert into Accounts Values(2,3,102,'Manu','Sale','Credit Sale',400,0);
Insert into Accounts Values(3,4,104,'Kalpataru','Sale','Cash Sale',200,200);
Insert into Accounts Values(4,5,102,'Manu','Sale','Cash Received',0,2-0);
Insert into Accounts Values(5,6,104,'Kalpataru','Sale','Cash Paid',200,0);
Insert into Accounts Values(6,7,200,'Generator','Expenses','Expenss',900,900);
Insert into Accounts Values(7,8,202,'Building','Building','Expenss',4000,4000);
Insert into Accounts Values(7,8,109,'Poor Boy','Cash','Cash Paid',2000,0);

I want to create a Trial Balance Sheet.. if anyone have experience in Accounts Trial Balance sheet then plz give me the query
here is the example of Trial balance
