SQL Vs SPL: Simplifying Monthly Balance Calculations

There is a transaction table for the asset accounts in the MS SQL database, with dates that are not consecutive.

Now we need to calculate the balance of each account for each month from January 2021 at the beginning of the period to April 2024 at the end of the period, and fill in the missing months.

SQL Solution：

WITH Accounts AS (
    SELECT DISTINCT Name FROM trans
),
Months AS (
    SELECT DATEADD(MONTH, n, '2021-01-01') AS MonthStart
    FROM (
        SELECT TOP (DATEDIFF(MONTH, '2021-01-01', '2024-04-01') + 1) 
        ROW_NUMBER() OVER (ORDER BY (SELECT NULL)) - 1 AS n
        FROM...