WITH ROLLUP, ORDER BY - Heeyoung-Ahn/MariaDB-with-Excel-VBA GitHub Wiki

SELECT * FROM (
  SELECT  a.church_id, a.church_nm, a.month_cnt, SUM(a.in_amt) income, SUM(a.ex_amt) expense,
          SUM(a.in_amt) - SUM(a.ex_amt) balance
     FROM accounts.transactions a
     WHERE a.account_nm NOT IN ('가수금', '가지급금')
     GROUP BY a.church_id, a.month_cnt WITH ROLLUP) aa
  ORDER BY church_id IS NULL, church_id, month_cnt IS NULL, month_cnt;