Oracle 11g Release 2

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with 
  table_a(id, date_, total_amount, adj_amount) as (
    select 1, date '2017-01-02',  100,  50 from dual union all
    select 1, date '2017-01-02',   50,   0 from dual union all
    select 2, date '2017-01-15',  100,  35 from dual union all
    select 2, date '2017-01-15',   35,   0 from dual union all
    select 3, date '2017-01-30',  120,  50 from dual union all
    select 3, date '2017-01-30', -120, -50 from dual union all
    select 3, date '2017-01-30',  100,  50 from dual union all
    select 3, date '2017-01-30',   50,   0 from dual union all
    select 3, date '2017-01-30',   60,  40 from dual union all
    select 3, date '2017-01-30',   40,   0 from dual union all
    select 3, date '2017-01-30',   60,  40 from dual ),
  q as (
    select table_a.*, 
           row_number() over (partition by id, date_, total_amount, adj_amount 
                              order by null) rn
      from table_a),
  t as (
    select a.*, 
           row_number() over (partition by id, date_, total_amount 
                              order by null) r1,
           row_number() over (partition by id, date_, adj_amount 
                              order by null) r2  
      from q a 
      where not exists (
        select 1 from q b 
          where a.id = b.id and a.date_ = b.date_ and a.rn = b.rn
            and a.total_amount = -b.total_amount and a.adj_amount = -b.adj_amount))
select id, date_, max(adj_amount) due
  from t
  where connect_by_isleaf = 1
  connect by prior id = id and prior date_ = date_ 
      and prior adj_amount = total_amount and prior r2 = r1
  group by id, date_;

ID	DATE_	DUE
2	15-JAN-17	0
3	30-JAN-17	40
1	02-JAN-17	0