MySQL 8.0

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CREATE TABLE Suppliers
    (`ID_A` int, `Supplier_name` varchar(6))
;
    
INSERT INTO Suppliers
    (`ID_A`, `Supplier_name`)
VALUES
    (1, 'Apple'),
    (2, 'Xiaomi'),
    (3, 'Nokia'),
    (4, 'Oppo')
;

Records: 4  Duplicates: 0  Warnings: 0


CREATE TABLE Start_Balance
    (`ID_B` int, `Start Balance` varchar(4))
;
    
INSERT INTO Start_Balance
    (`ID_B`, `Start Balance`)
VALUES
    (1, '1000'),
    (2, '1000'),
    (3, '1000'),
    (4, NULL)
;

Records: 4  Duplicates: 0  Warnings: 0


CREATE TABLE Invoices
    (`ID_C` int, `Invoice_value` varchar(4))
;
    
INSERT INTO Invoices
    (`ID_C`, `Invoice_value`)
VALUES
    (1, '200'),
    (1, '500'),
    (2, '800'),
    (3, '250'),
    (3, '400'),
    (4, NULL)
;

Records: 6  Duplicates: 0  Warnings: 0


CREATE TABLE Returns
    (`ID_D` int, `Return_value` varchar(4))
;
    
INSERT INTO Returns
    (`ID_D`, `Return_value`)
VALUES
    (1, '100'),
    (2, '50'),
    (2, '25'),
    (3, NULL),
    (4, NULL)
;

Records: 5  Duplicates: 0  Warnings: 0


  SELECT   `Start Balance`,
      Supplier_name
    , ID_A   , `Invoice_value`
    , `Return_value`   ,
    `Start Balance` + IFNULL(Invoice_value,0) - ifnull(Return_value,0)  total  
   FROM Suppliers         
          left  JOIN   Start_Balance 
           ON ID_A = ID_B
           left  JOIN  
    ( SELECT `ID_C`, SUM(`Invoice_value`) `Invoice_value` FROM Invoices GROUP By ID_C)  i
           ON ID_A = ID_C 
           left  JOIN  
    ( SELECT `ID_D`, SUM(`Return_value`) `Return_value` FROM Returns GROUP BY `ID_D`) r
           ON ID_A = ID_D 
          


Start Balance
Supplier_name
ID_A
Invoice_value
Return_value
total


1000
Apple
1
700
100
1600

1000
Xiaomi
2
800
75
1725

1000
Nokia
3
650
null
1650

null
Oppo
4
null
null
null

Start Balance	Supplier_name	ID_A	Invoice_value	Return_value	total
1000	Apple	1	700	100	1600
1000	Xiaomi	2	800	75	1725
1000	Nokia	3	650	null	1650
null	Oppo	4	null	null	null