SELECT INVOICES.ACCT_ID, SUM( INV_31_60 ) AS INV_31_60, ACCOUNTS.ACCT_COMMENT_DATE
FROM INVOICES
LEFT OUTER JOIN ACCOUNTS ON 
	( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
	AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
WHERE INVOICES.COLLECTOR_ID = 2
	AND ACCOUNTS.ACCT_AUTO_DATE = 20060818
GROUP BY ACCT_ID
HAVING 
	(ACCOUNTS.ACCT_COMMENT_DATE > 
		(SELECT ACCOUNTS.ACCT_COMMENT_DATE FROM ACCOUNTS
		WHERE ACCT_ID = 'DT672620')

	)
	OR
	(ACCOUNTS.ACCT_COMMENT_DATE = 
		(SELECT ACCT_COMMENT_DATE FROM ACCOUNTS 
			WHERE ACCT_ID = 'DT672620') 
		AND SUM( INV_31_60 ) < 
			(SELECT INVOICES.ACCT_ID, SUM( INV_31_60 ) AS INV_31_60
				FROM INVOICES
				LEFT OUTER JOIN ACCOUNTS ON 
					( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
					AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
				WHERE INVOICES.COLLECTOR_ID = 2
					AND ACCOUNTS.ACCT_ID = 'DT672620'
				GROUP BY ACCT_ID
			) 
	)
	OR
	( ACCOUNTS.ACCT_COMMENT_DATE = 
		(SELECT ACCT_COMMENT_DATE FROM ACCOUNTS 
			WHERE ACCT_ID = 'DT672620') 
		AND SUM( INV_31_60 ) < 
		(SELECT INVOICES.ACCT_ID, SUM( INV_31_60 ) AS INV_31_60
			FROM INVOICES
			LEFT OUTER JOIN ACCOUNTS ON 
				( INVOICES.COLLECTOR_ID = ACCOUNTS.COLLECTOR_ID
				AND INVOICES.ACCT_ID = ACCOUNTS.ACCT_ID )
			WHERE INVOICES.COLLECTOR_ID = 2
				AND ACCOUNTS.ACCT_ID = 'DT672620'
				GROUP BY ACCT_ID
			) 
	) 

	AND SUM( INV_31_60 ) > 25
	AND SUM( INV_61_90 ) = 0
	AND SUM( INV_91 ) = 0
ORDER BY ACCOUNTS.ACCT_COMMENT_DATE DESC, INV_31_60