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  1. or download this
    CREATE TABLE txn (txn_id INT PRIMARY KEY AUTO_INCREMENT, account VARCH
+AR(64), amount INT);
ALTER TABLE txn ADD INDEX i1 (account);
  2. or download this
    INSERT INTO txn VALUES (NULL, '101', 40167);
INSERT INTO txn VALUES (NULL, '101', 30821);
...
  3. or download this
    INSERT INTO txn VALUES (NULL, '101', -131386);
  4. or download this
    SELECT account, SUM(amount) as total FROM txn GROUP BY account HAVING 
+total <>  0;