select customer_code,
sum(case
when trans_type = 'DRINV' then
trans_value
else
-trans_value
end) as net_sales
from dr_trans
group by customer_code
select customer_code,
sum(case
when trans_type = 'DRINV' then
trans_value
else
-trans_value
end) as net_sales
from dr_trans
group by customer_code