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Please discard the earlier reply, it was accidentally done
AccountNo is a primary key in the Accounts table. Both acctdebited and acctcredited are foreign keys.
My test data is shown below.
[acctdebited] ...
May 22, 2012 at 6:20 am
#1491020
acctdebited acctcredited
May 22, 2012 at 5:52 am
#1491000