As part of developing accounting software, create a query that returns a list of the totals of positive and negative transactions for each account.

Each transaction record has an amount in accounting number format: if the transaction is negative, the number is unsigned but enclosed in parentheses.

The result should have the following columns: iban / debit / credit.

• iban - account IBAN
• debit - the total sum of all negative transactions
• credit - the total sum of all positive transactions

The debit and credit amounts should have 2 places after the decimal. Ten should be shown as 10.00. The result should be sorted in ascending order by iban.