DECLARE @accounts TABLE (
	[accountNo] INT
	, [timeStamp] DATETIME
	, [deposit] MONEY
	, [withdrawl] MONEY
	)

INSERT @accounts ([accountNo], [timeStamp], [deposit], [withdrawl])
      SELECT 1, '20091203', 50, 0
UNION SELECT 1, '20091202', 0, 150
UNION SELECT 1, '20091201', 10000, 0
UNION SELECT 2, '20060101', 500, 0
UNION SELECT 3, '20091109', 0, 40
UNION SELECT 3, '20090101', 100, 0
UNION SELECT 3, '20091201', 0, 1000
UNION SELECT 3, '20050505', 0, 10

SELECT
	a.[account No]
	, a.[time stamp]
	, a.[Deposit]
	, a.[Withdrawl]
FROM
	(
	SELECT
		ROW_NUMBER() OVER ( PARTITION BY [accountNo] ORDER BY [timeStamp] DESC) AS [pos]
		, [accountNo] AS [Account No]
		, [timeStamp] AS [Time Stamp]
		, [deposit] AS [Deposit]
		, [withdrawl] AS [Withdrawl]
	FROM
		@accounts
	)
	a
WHERE
	a.[pos] < 3