CREATE TABLE #temptable ( [AccountNo] bigint, [Month] int,
[PaymentCycle] int, [OpeningBal] decimal(2,2), [Issue] decimal(13,2),
[Collections] decimal(38,2), [Rebates] decimal(38,2), [ClosingBal]
decimal(38,2) )

INSERT INTO #temptable
VALUES
( 1, 201703, 0, 0.00, 100.00, 0.00, 0.00, 100.00 ),
( 1, 201704, 1, NULL, 0.00, -31.60, 0.00, NULL ),
( 1, 201705, 2, NULL, 0.00, 0.00, 0.00, NULL ),
( 1, 201706, 3, NULL, 0.00, 0.00, 0.00, NULL ),
( 1, 201707, 4, NULL, 0.00, -60.00, 0.00, NULL ),
( 1, 201708, 5, NULL, 0.00, -78.00, 0.00, NULL ),
( 1, 201709, 6, NULL, 0.00, 0.00, 0.00, NULL ),
( 1, 201710, 7, NULL, 0.00, 0.00, 0.00, NULL ),
( 1, 201711, 8, NULL, 0.00, 0.00, 0.00, NULL )

OpeningBal + Revenue + Issue + Collections + Rebates