| Id |  TYPE      |  Amount |
| 1  |  Deposit   |  50     |
| 2  |  Withdraw  |  10     |
| 3  |  Withdraw  |  30     |

| Row |  TYPE      |  Amount |   TYPE     |  Amount |
|  1  |  Deposit   |   50    |  Withdraw  |  10     |
|  2  |     -      |    0    |  Withdraw  |  30     |

declare @t table (Id int, [TYPE] varchar(100), Amount int);
insert into @t values
( 1,  'Deposit',  50),
( 2,  'Withdraw',  10),
( 3,  'Withdraw',  30);

with cte as
(
select *, ROW_NUMBER() over(partition by [TYPE] order by id) n
from @t t
),

nums as
(
select distinct n
from cte
)

select n.n as row, c1.TYPE, c1.Amount, c2.TYPE, c2.Amount
from nums n
     left join cte c1
         on n.n = c1.n and c1.TYPE =  'Deposit'
     left join cte c2
         on n.n = c2.n and c2.TYPE = 'Withdraw';