SQL Server 2022

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Create table PaymentRecord(
accountid BIGINT,
Status varchar(10),
lastupdatedTimestamp DATETIME
)

INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(12345,'DISB','2023-09-07 16:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(12345,'SET', '2023-09-07 16:34:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(12346,'D',   '2023-09-07 11:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(22341,'CLR', '2023-09-08 13:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(32341,'REB', '2023-09-08 14:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(32341,'D',   '2023-09-08 15:31:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(42325,'CLR', '2023-09-09 11:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(52355,'SET', '2023-09-09 14:30:30.000')
INSERT INTO PaymentRecord (accountid,Status,lastupdatedTimestamp) VALUES(52355,'D','2023-09-09 15:31:30.000')

9 rows affected

AccountId	(No column name)	Status
32341	2023-09-08	REB
32341	2023-09-08	D
52355	2023-09-09	SET
52355	2023-09-09	D