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SELECT tblEmployee.EmpId, Nz([Sales],0) AS Sales1, Nz(Returns) AS Returns1
FROM tblEmployee LEFT JOIN tblEmpSales ON tblEmployee.EmpID = tblEmpSales.EmpID;
SELECT tblIncome.IncomeID, [b]tblClients.ClientID[/b], tblIncome.BasicSalary, tblIncome.Commission, tblIncome.Bonus, tblIncome.Dividends, tblIncome.Drawings, tblIncome.TotalMonthlyIncome, tblIncome.TotalMonthlyExpenditure, tblIncome.TaxBand
FROM tblIncome [b]LEFT JOIN[/b] tblClients ON tblIncome.ClientID = tblClients.ClientID;