SQL question

We are on SQL Server 2012.
We have three tables. TB_MASTER, TB_DETAIL and TB_FINAL
   

TB_MASTER	
OWNER_ID	OVER_AMOUNT_NO
123	      400
234	      300

TB_DETAIL
OWNER_ID	WORKER_ID	tobe_paid_AMOUNT_NO
123	  555	             200
123	  666	             300
234	  777	             200

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I want the TB_FINAL to have the inserted rows and TB_MASTER to have updated rows as below:

TB_FINAL		
OWNER_ID	WORKER_ID	tobe_paid_AMOUNT_NO
123	555	              0
123	666	             100
234	777	             100

TB_MASTER
OWNER_ID	OVER_AMOUNT_NO
123	     0
234	     200

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The explanation to the desired output is as follows:
* Owner 123 owes 400 to the agency and so, the amount to be paid 200, to worker  555 will be deducted from 400.
* After the above deduction, Owner 123 still owes 200 (400-200). Since Worker 666 needs to be paid 300, he will be paid 100 (300 - 200).
* Owner 234 owes 300 to the agency and the worker 777 is to be paid 200. So, worker 234 gets paid only 100.
* TB_MASTER table needs to update the outstanding overpayment for the Owners.

Can someone let me know of an easy way of achieving this?