Code:
SELECT Customers.customerNo as No, Customers.customerName as name, Sales.sInvoiceNo as INo, Sales.sDate as date, Sales.total as credit, 0 as debit, [credit-debit] as balance
FROM Customers INNER JOIN Sales ON Customers.customerNo = Sales.customerNo
UNION SELECT Customers.customerNo, Customers.customerName, Payment.paymentNo, Payment.pDate, 0 as credit, Payment.amount, [credit-debit] as balance
FROM Customers INNER JOIN Payment ON Customers.customerNo=Payment.customerNo
UNION SELECT Customers.customerNo, Customers.customerName, Received.receiptNo, Received.rDate, Received.amount, 0 as debit, [credit-debit] as balance
FROM Customers INNER JOIN Received ON Customers.customerNo = Received.customerNo;