SELECT

ID_Table_One,
Select_Info,
Deb,
Cre

FROM Table_Two

UNION

SELECT

ID_Table_One,
"Total",
IIF(SUM(Deb) - Sum(Cre) >= 0, SUM(Deb) - Sum(Cre), "" ),
IIF(SUM(Deb) - Sum(Cre) <= 0, SUM(Deb) - Sum(Cre), "" )

FROM Table_Two

GROUP BY ID_Table_One;

SELECT
   [Table_Three].[Id_Table_Three],
   [Table_Three].[Id_Table_Three_Plus_Info]
 FROM Table_Three;