SELECT pm.`Panel_Code`,pm.Panel_ID,pm.`Company_Name`,pm.state,IFNULL(t6.BookingAmount ,0) BookingAmount,IFNULL(t1.Cash,0) Cash,IFNULL(t1.Debit,0) Debit,IFNULL(t1.Credit,0) Credit,     ifnull(t3.ReceivedAmount,0)-ifnull(t7.BookingAmount,0)-IFNULL(t9.InvoiceMasterAmount,0) Total  FROM `f_panel_master` pm     LEFT JOIN (SELECT panel_id , IFNULL(SUM(IF(CreditNote=0,receivedamt,0)),0) Cash,IFNULL(SUM(IF(CreditNote=2,receivedamt,0)),0)*-1 Debit,IFNULL(SUM(IF(CreditNote=1,receivedamt,0)),0) Credit    FROM invoicemaster_onaccount WHERE iscancel=0  AND TYPE='ON ACCOUNT'  and  ReceivedDate>='2026-01-01'  and ReceivedDate<='2026-01-31'     GROUP BY Panel_id )t1 ON pm.panel_id=t1.panel_id       LEFT JOIN    ( SELECT pnl.invoicepanelid panel_id, IFNULL(SUM(lt.netamount),0) BookingAmount  FROM f_ledgertransaction lt     INNER JOIN  f_panel_master pnl ON lt.Panel_ID=pnl.Panel_ID  and  lt.Date>='2026-01-01 00:00:00'  and lt.Date<='2026-01-31 59:59:59'  WHERE lt.iscancel=0  AND lt.`IsSampleCollected`='Y' GROUP BY pnl.invoicepanelid ) t6 ON pm.panel_id= t6.panel_id       LEFT JOIN (SELECT panel_id , IFNULL(SUM(receivedamt),0) ReceivedAmount FROM invoicemaster_onaccount   WHERE iscancel=0  AND TYPE='ON ACCOUNT' GROUP BY Panel_id )t3   ON pm.panel_id=t3.panel_id   LEFT JOIN      ( SELECT pnl.invoicepanelid panel_id, IFNULL(SUM(lt.netamount),0) BookingAmount      FROM f_ledgertransaction lt     INNER JOIN  f_panel_master pnl ON lt.Panel_ID=pnl.Panel_ID    WHERE lt.iscancel=0    AND lt.`IsSampleCollected`='Y' AND IFNULL(lt.invoiceno,'')=''   GROUP BY pnl.invoicepanelid ) t7 ON pm.panel_id= t7.panel_id    LEFT JOIN    (   SELECT panelid Panel_ID,  IFNULL(SUM(`NetAmount`),0) InvoiceMasterAmount    FROM invoicemaster     WHERE  iscancel=0 GROUP BY panelid    ) t9 ON pm.panel_id= t9.panel_id    WHERE pm.`Panel_ID`=pm.`invoicepanelid`   AND pm.`IsActive`=1 and pm.centre_id='70'     ORDER BY pm.`Panel_Code`