mysql> CREATE VIEW INVOICES_TOT AS
    -> SELECT ACCOUNTS.COLLECTOR_ID,
    -> ACCOUNTS.ACCT_ID,
    -> ACCOUNTS.ACCT_COMMENT_DATE,
    -> SUM(INVOICES.INV_31_60) AS INV_31_60,
    -> SUM(INVOICES.INV_61_90) AS INV_61_90,
    -> SUM(INVOICES.INV_91) AS INV_91
    -> FROM ACCOUNTS
    -> LEFT OUTER JOIN INVOICES ON
    -> (INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
    -> AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID)
    -> WHERE ACCOUNTS.ACCT_DUPLICATE = 0
    -> GROUP BY COLLECTOR_ID, ACCT_ID;