Le pseudo-code :
START
for each record in master-record
begin
get the %MONTH% and %YEAR% of the record
create new record with day:1, month=%MONTH%, and year=%YEAR%, Transaction='Please pay your rent', and etc.
add the record and calculate the balance
end
add final-record 'Advanced Money Record' with the calculated balance
END
Si vous avez l'idée, vous pouvez la traduire en tsql-stored-proc.