Pseudokod:
START
for each record in master-record
begin
get the %MONTH% and %YEAR% of the record
create new record with day:1, month=%MONTH%, and year=%YEAR%, Transaction='Please pay your rent', and etc.
add the record and calculate the balance
end
add final-record 'Advanced Money Record' with the calculated balance
END
Jeśli masz pomysł, możesz go przetłumaczyć na tsql-stored-proc.