DECLARE @ColStr VARCHAR(500),
        @SqlStr VARCHAR(MAX); 
-- Creating Column String
WITH col_str AS
(SELECT DISTINCT reason FROM Payment)
SELECT @ColStr=ISNULL(@ColStr+',','')+Reason FROM col_str;

-- Creating pivot query
SET @SqlStr ='SELECT paymentID, '+@ColStr+'
FROM   (SELECT paymentID,
               CASE receivedType WHEN ''Dr'' THEN Amount ELSE -1 * Amount END Amount, Reason
        FROM   Payment) AS SourceTable
       PIVOT ( Sum(Amount)
             FOR Reason IN ('+@ColStr+') ) AS PivotTable '

-- Execute Query
EXEC (@SqlStr);