예전에 질문들 드린것에 다시 추가 드립니다...회계장부를 만들고자 합니다.

예전에 답변주신 것에 추가적인 질문 드리고자 합니다.

Create  임시테이블

insert  임시테이블

select 일자, '전기이월', 0 정렬순위 from 집계테이블

union

select 일자,  1 정렬순위 from 입출금테이블

union

select 일자, '월계', 2 정렬순위 from 집계테이블

union

select 일자, '누계', 3 정렬순위 from 집계테이블

select 해당조건들 from 임시테이블

=결과=

    일자                        내역             정렬순위          차변                대변

                                (전기이월)             0                 20000

    20140101                                            1                 1000

    20140125                                            1                                          1000

    20140204                                            1                  2000

    20140228                                            1                  1000

                               (월  계)                    2                 4000                  1000

                               (누  계)                    3                24000                 1000

=원하는 형태=

        일자                          내역                         정렬순위                  차변                        대번

                                    (전기이월)                           0                      20000

      20140101                                                            1                        1000

      20140125                                                            1                                                        1000

                                     (월계)                                  2                        1000                         1000

                                     (누계)                                  3                       22000                        1000

       20140204                                                           1                         2000

       20140228                                                           1                         1000

                                   (월계)                                    2                          3000

                                   (누계)                                    3                       24000                        1000

이렇게 할때 어떤 식으로 해야 하는지요?