macro need

[chandra sekaran]

Dear All

P.Code Balance Amount
100 25000
101 1300
102 7800



Bills Details

P.Code Bill No. Bill Amount
100 A123 1000
100 a213 15000
100 b153 5000
100 b215 8000
------------------------------------------------------
101 abz 500
101 a19 800
101 b89 500


Party Total Balance is Only 25000 But we have Bill wise details
More than Rs. 25000 . we need Last in first out method Bills only
i want to tak say exame

we need out put like this


100 a213 12000 (Actuals Bill value is
18000, )
100 b153 5000
100 b215 8000



any one help me code of this out put data

Best regards
Chandru