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;