Create Table #TMP
(
ID intidentity(1,1),
firstBalance int,
lastBalance int)
Insert Into #TMP (lastBalance)Values(1)
Insert Into #TMP (lastBalance)Values(3)
Insert Into #TMP (lastBalance)Values(5)
Insert Into #TMP (lastBalance)Values(2)
Insert Into #TMP (lastBalance)Values(9)
Insert Into #TMP (lastBalance)Values(10)select* from #TMP
Select (Select lastBalance From #Tmp C Where ID=(SelectMin(ID) From #Tmp A Where A.ID>#TMP.ID))As firstBalance ,lastBalance From #TMP
Drop Table #TMP