Debit - Credit Calculation

I'm developing Accounts & Receivable Module. I find difficult when I calcuate the debit credit calculation, for e.g.

My report figure should be

Date          Particular     Debit     Credit     Balance
1/2/2002     Inv 292             $1200          $1200
2/2/2002     Paymnt 219          $ 500     $ 700
5/2/2002     Inv 392          $200          $ 900
6/2/2002     Inv 394          $ 50          $ 950

In above statement, how can I calculate the Balance in Access.

Before this type of question posted also in
 http://www.experts-exchange.com/Databases/MS_Access/Q_20338642.html

201409-LO-Qu-015

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