GLAccount    Per_fin   bkjrcode    Debit   Credit
41401           1       2009        0       47.79
41401           3       2009        15.84   63.15
41401           6       2009        20.54   43.84

GLAccount    Per_fin   bkjrcode    Debit   Credit
41401           1       2009        0       47.79
41401           2       2009        0       0
41401           3       2009        15.84   63.15
41401           4       2009        0       0
41401           5       2009        0       0
41401           6       2009        20.54   43.84

 SELECT grtbk.reknr AS GLAccount, '' as bal_vw,MONTH(gbkmut.datum) per_fin, YEAR(gbkmut.datum) bkjrcode ,  isnull(SUM(CASE WHEN TransSubType NOT IN ('R','S')  THEN CASE WHEN bdr_hfl >= 0 THEN (bdr_hfl) ELSE 0 END  ELSE CASE WHEN bdr_hfl < 0  THEN (bdr_hfl) ELSE 0 END END),0) AS Debit, 
 isnull(SUM(CASE WHEN TransSubType NOT IN ('R','S')  THEN CASE WHEN bdr_hfl >= 0 THEN 0 ELSE -(bdr_hfl) END  ELSE CASE WHEN bdr_hfl < 0  THEN 0 ELSE -(bdr_hfl) END END),0) AS Credit FROM gbkmut WITH (NOLOCK)  INNER JOIN grtbk ON gbkmut.reknr = grtbk.reknr 
 WHERE  gbkmut.Datum  BETWEEN  {d '2009-01-01'} AND {d '2009-08-31'} AND grtbk.bal_vw = 'W' AND grtbk.subtotrek = 'N' AND gbkmut.transtype IN ('N', 'C')
 GROUP BY grtbk.reknr, MONTH(gbkmut.datum), YEAR(gbkmut.datum)
 ORDER BY grtbk.reknr, MONTH(gbkmut.datum), YEAR(gbkmut.datum)