sounds like you are not approaching this the right way.
think you need a union query of all dates
QryU
SELECT trx_date, client_no FROM Sales
UNION SELECT trx_date, client_no FROM Receipt
then a aggregate query for each of sales and receipt
QrySA
Code:
SELECT trx_date, client_no, sum(Sale_Amount) as sumSales
FROM Sales
GROUP BY trx_date, client_no
QryRA
Code:
SELECT trx_date, client_no, sum(Payment_Amount) as sumReceipts
FROM Receipt
GROUP BY trx_date, client_no
then join together with a left join
Code:
SELECT QryU.trx_date, QryU.client_no, sumSales, sumReceipts
FROM (QryU LEFT JOIN QrySA ON QryU.trx_date=QrySA.trx_date AND QryU.client_no=QrySA.client_no) LEFT JOIN QryRA ON QryU.trx_date=QryRA.trx_date AND QryU.client_no=QryRA.client_no