SQL Server 2022

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DROP TABLE IF EXISTS tableName;

CREATE TABLE tableName 
(
    account	INT,
    createddate	DATE,
    closed_date	DATE,
    account_type	VARCHAR(512),
    Debit_Amount	INT,
    txn_date	DATE
);

INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('1234', '01/02/2023', '01/01/2099', 'Normal', '100', '01/13/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('7892', '02/02/2023', '01/01/2099', 'Premimum', '200', '01/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('4567', '03/02/2023', '01/01/2099', 'Normal', '500', '01/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8790', '05/02/2023', '01/01/2099', 'Normal', '500', '05/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8890', '05/02/2023', '01/01/2099', 'Super_prem', '500', '05/03/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8330', '06/02/2023', '01/01/2099', 'Normal', '500', '05/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8990', '08/02/2023', '01/01/2099', 'Normal', '500', '04/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8490', '04/02/2023', '01/01/2099', 'Premimum', '500', '05/15/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8550', '05/02/2023', '01/01/2099', 'Normal', '500', '05/03/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8660', '05/02/2023', '01/01/2099', 'Super_prem', '500', '05/18/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8340', '06/02/2023', '01/01/2099', 'Normal', '500', '05/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8120', '08/02/2023', '01/01/2099', 'Normal', '500', '02/02/2023');
INSERT INTO tableName (account, createddate, closed_date, account_type, Debit_Amount, txn_date) VALUES ('8890', '04/02/2023', '01/01/2099', 'Premimum', '500', '05/03/2023');
  
WITH BusinessMonthRanges AS (
    SELECT
        account AS business_account,
        account_type as business_account_typ,
        DATEADD(DAY, CASE 
                        WHEN account_type = 'Normal' THEN 2 - DAY(txn_date)
                        WHEN account_type = 'Premimum' THEN 5 - DAY(txn_date)
                        WHEN account_type = 'Super_prem' THEN 10 - DAY(txn_date)
                        ELSE 0
                     END, txn_date) AS business_month_start
    FROM tableName
)
SELECT Account,
  Account_Type,
  business_month_start, 
  DATEADD(MONTH, 1, business_month_start) AS business_month_end ,
  SUM(Debit_Amount) AS total_debit_balance
FROM BusinessMonthRanges
INNER JOIN tableName ON account = business_account
AND account_type = business_account_typ
AND txn_date >= business_month_start
AND txn_date < DATEADD(MONTH, 1, business_month_start)
GROUP BY account, account_type, business_month_start, DATEADD(MONTH, 1, business_month_start)
ORDER BY account_type, business_month_start;

Account	Account_Type	business_month_start	business_month_end	total_debit_balance
1234	Normal	2023-01-02	2023-02-02	100
4567	Normal	2023-01-02	2023-02-02	500
8120	Normal	2023-02-02	2023-03-02	500
8990	Normal	2023-04-02	2023-05-02	500
8330	Normal	2023-05-02	2023-06-02	500
8340	Normal	2023-05-02	2023-06-02	500
8550	Normal	2023-05-02	2023-06-02	500
8790	Normal	2023-05-02	2023-06-02	500
8490	Premimum	2023-05-05	2023-06-05	500
8660	Super_prem	2023-05-10	2023-06-10	500