SELECT TXNID,
       TOTAL_AMOUNT,
       ACCOUNT_CATEGORY,
       DEBIT
FROM ACCOUNTING_BOOK
  WHERE TXNID like 'M003%' ;

TXNID:M003 TOTAL_AMT:25 ACCOUNT_CATEGORY:Revenue Debit:null Credit:null

TXNID:M003 TOTAL_AMT:25 ACCOUNT_CATEGORY:Asset Debit:null Credit:null

update accounting_book11 a_R set  DEBIT= CASE WHEN ACCOUNT_CATEGORY IN('Expense','Asset')
              then (SELECT SUM(TOTAL_AMOUNT)
              FROM ACCOUNTING_BOOK11
              WHERE ACCOUNTCATEGORY='Revenue'
              AND TXNID=a_R.TXNID)
              ELSE 0
              END;