SQL Server 2016

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CREATE TABLE Sales (
 ContractID INT, 
 [Sold Date] DATE, 
 [Sold Amount] DECIMAL(8,0)
);

CREATE TABLE Payment (
 PaymentID INT, 
 ContractID INT, 
 [Payment Date] DATE, 
 [Payment Amount] DECIMAL(8,0)
);
INSERT INTO Sales (ContractID, [Sold Date], [Sold Amount]) VALUES
  (1111, '2022-01-01', 800)
, (1112, '2022-01-02', 1000)
, (1113, '2022-01-03', 500)
, (1114, '2022-01-04', 200)
, (1115, '2022-02-01', 100)
;
5 rows affected

INSERT INTO Payment (PaymentID, ContractID, [Payment Date], [Payment Amount]) VALUES
  (1, 1111, '2022-01-01', 200)
, (2, 1111, '2022-02-02', 300)
, (3, 1113, '2022-01-03', 50)
, (4, 1113, '2022-01-04', 50)
, (5, 1113, '2022-02-05', 100)
, (6, 1115, '2022-02-06', 50)
;
6 rows affected

SELECT [Sold], [Jan-22], [Feb-22], [Mar-22]
FROM
(
SELECT 0 as Seq, 'Paid' AS [Sold]
, SUM(CASE WHEN FORMAT([Sold Date],'MMM-yy') = 'Jan-22' 
      THEN [Sold Amount] ELSE 0 END) AS [Jan-22]
, SUM(CASE WHEN FORMAT([Sold Date],'MMM-yy') = 'Feb-22' 
      THEN [Sold Amount] ELSE 0 END) AS [Feb-22]
, SUM(CASE WHEN FORMAT([Sold Date],'MMM-yy') = 'Mar-22' 
      THEN [Sold Amount] ELSE 0 END) AS [Mar-22]
FROM Sales

UNION ALL

SELECT m.Seq, m.PaymentMonth 
, SUM(CASE WHEN SoldMonth = 'Jan-22' THEN PaymentAmount ELSE 0 END) AS [Jan-22]
, SUM(CASE WHEN SoldMonth = 'Feb-22' THEN PaymentAmount ELSE 0 END) AS [Feb-22]
, SUM(CASE WHEN SoldMonth = 'Mar-22' THEN PaymentAmount ELSE 0 END) AS [Mar-22]
FROM (VALUES
(1,'Jan-22'),
(2,'Feb-22'),
(3,'Mar-22')
) m(Seq, PaymentMonth)
LEFT JOIN (
  SELECT ContractID
  , FORMAT(EOMONTH([Payment Date]), 'MMM-yy') AS PaymentMonth
  , SUM([Payment Amount]) AS PaymentAmount
  FROM Payment
  GROUP BY ContractID, EOMONTH([Payment Date])
) p ON p.PaymentMonth = m.PaymentMonth
LEFT JOIN (
  SELECT ContractID
  , FORMAT(MAX([Sold Date]), 'MMM-yy') AS SoldMonth
  , SUM([Sold Amount]) AS SoldAmount
  FROM Sales
  GROUP BY ContractID
) s ON s.ContractID = p.ContractID
GROUP BY m.Seq, m.PaymentMonth
) q
ORDER BY Seq;


Sold
Jan-22
Feb-22
Mar-22


Paid
2500
100
0

Jan-22
300
0
0

Feb-22
400
50
0

Mar-22
0
0
0