Pulling records based on date of another record

homage

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I have a file of transaction history from the accounting system. All of the payroll cash payments are coded as ZG. Payroll accruals are coded as ZC. I need a sum of payroll accruals by department that have the same date or later than the last payroll cash payment. How do I write that query?
 
You show an example of data that you have and an example of the output based on that data that you want, and just wait till a wizrd comes along.
 

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