Id, Name,   Type,  Amount
1, Receipt, Cash   100
2, Receipt, Card   200
3, Receipt, Cheque 250
4, Receipt, Card   150
5, Receipt, Cash   100
6, Payment, Cash   300
7, Payment, Cheque 400

Select Name,Type,Amount from tblTest where 1=1 Group by Type

1 Receipt  Cash   200
2 Receipt  Card   350
3 Receipt  Cheque 250
4 Payment, Cash   300
5 Payment, Cheque 400

Name    Cash Card Cheque
Receipt 200  350  250
Payment 300  NULL 400