create  view vFirstGift as
    select t.BT_ID as ID,
           t.TRANSACTION_DATE,
           t.TRANS_NUMBER,
           (sum(t.INVOICE_CREDITS)) as AMOUNT
    from Trans  t, Invoice i
    where t.INVOICE_REFERENCE_NUM = i.REFERENCE_NUM and
        ((t.JOURNAL_TYPE = 'PAY' and t.TRANSACTION_TYPE = 'AR') or
         (t.JOURNAL_TYPE = 'IN' and t.TRANSACTION_TYPE = 'PAY')) and
         i.SOURCE_SYSTEM = 'FR'
    group by t.BT_ID,t.TRANSACTION_DATE,t.TRANS_NUMBER having t.TRANS_NUMBER <=
        (select min(t2.TRANS_NUMBER)
         from Trans  t2,Invoice  i2
         where t2.BT_ID = t.BT_ID and
               t2.INVOICE_REFERENCE_NUM = i2.REFERENCE_NUM and
              ((t2.JOURNAL_TYPE = 'PAY' and t2.TRANSACTION_TYPE = 'AR') or
               (t2.JOURNAL_TYPE = 'IN' and t2.TRANSACTION_TYPE = 'PAY')) and
               i2.SOURCE_SYSTEM = 'FR')

GO
GRANT REFERENCES ON  [dbo].[vFirstGift] TO [IMIS]
GRANT SELECT ON  [dbo].[vFirstGift] TO [IMIS]
GRANT INSERT ON  [dbo].[vFirstGift] TO [IMIS]
GRANT DELETE ON  [dbo].[vFirstGift] TO [IMIS]
GRANT UPDATE ON  [dbo].[vFirstGift] TO [IMIS]
GO