Paul's Suggestion

CREATE NONCLUSTERED INDEX [UQ dbo.TransactionDetail TransactionId (AccountId, Direction, Amount)]

ON [dbo].[TransactionDetail] (TransactionId ASC)

INCLUDE (AccountId, Direction, Amount)

WITH (SORT_IN_TEMPDB = ON, MAXDOP = 1, ONLINE = OFF);

but i removed the UNIQUE from the index because this field 'TransactionId' is not UNIQUE