Oracle 18c

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.
CREATE TABLE table_name ( "Date", credit, debit ) AS
SELECT Date '2021-01-01', 1000,   0 FROM DUAL UNION ALL
SELECT Date '2021-01-02',    0, 500 FROM DUAL UNION ALL
SELECT Date '2021-01-03',    0, 700 FROM DUAL;
3 rows affected

SELECT "Date",
       credit,
       debit,
       SUM(credit-debit) OVER (ORDER BY "Date") AS balance
FROM   table_name


Date
CREDIT
DEBIT
BALANCE


01-JAN-21
1000
0
1000

02-JAN-21
0
500
500

03-JAN-21
0
700
-200


DROP TABLE table_name;
CREATE TABLE table_name ( "Date", account_balance ) AS
SELECT Date '2021-01-01', +1000 FROM DUAL UNION ALL
SELECT Date '2021-01-02', + 500 FROM DUAL UNION ALL
SELECT Date '2021-01-03', - 200 FROM DUAL;
3 rows affected

SELECT "Date",
       GREATEST(
         account_balance - LAG(account_balance, 1, 0) OVER (ORDER BY "Date"),
         0
       ) AS credit,
       GREATEST(
         LAG(account_balance, 1, 0) OVER (ORDER BY "Date") - account_balance,
         0
       ) AS debit,
       account_balance
FROM   table_name


Date
CREDIT
DEBIT
ACCOUNT_BALANCE


01-JAN-21
1000
0
1000

02-JAN-21
0
500
500

03-JAN-21
0
700
-200