;with buy(id,qty)
as
(

select 1,20 
union all
select 2,13
union all
select 3,15
)
,sales(id,qty)
as
(
select 1,10 
union all
select 2,15
union all
select 3,7
union all
select 4,14
)

select 1 SellID,10 SellQty,0 SellRest,10 ClosedQty,10 BuyRest,20 BuyQty,1 BuyID
union all
select 2 ,15 ,5 ,10 ,0 ,20 ,1 
union all
select 2 ,15 ,0 ,5 ,8 ,13 ,2 
union all
select 3 ,7 ,0 ,7 ,1 ,13 ,2 
union all
select 4 ,14 ,13 ,1 ,0 ,13 ,2 
union all
select 4 ,14 ,0 ,13 ,2 ,15 ,3