a.
Create view TP(T1.acctno, T1.date, T2.amount)
as (Select T1.acctno, T1.date, T2.amount
from Transaction T1, Transaction T2
where T1.acctno = T2.acctno
and T2.date <= T1.date);
b.
i.
Create view V(acctno, date, balance)
as (select acctno, date, sum(amount)
from TP
group by acctno, date);
ii.
select acctno, min(balance)
from V
group by acctno;