LISTING 1: Create and Populate the Trans1 and Trans2 Tables

CREATE TABLE Trans1
(
  account_id int   NOT NULL,
  tran_id    int   NOT NULL,
  amount     money NOT NULL,
  PRIMARY KEY(account_id, tran_id)
)

CREATE TABLE Trans2
(
  account_id int   NOT NULL,
  tran_id    int   NOT NULL,
  amount     money NOT NULL,
  PRIMARY KEY(account_id, tran_id)
)

CREATE INDEX idx_nci_amount ON Trans1(amount)
CREATE INDEX idx_nci_amount ON Trans2(amount)

SET NOCOUNT ON

INSERT INTO Trans1 VALUES(1, 1, 100.0000)
INSERT INTO Trans1 VALUES(1, 2, 200.0000)
INSERT INTO Trans1 VALUES(1, 3, 100.0000)
INSERT INTO Trans1 VALUES(1, 4, 300.0000)
INSERT INTO Trans1 VALUES(1, 5, 100.0000)
INSERT INTO Trans1 VALUES(1, 6, 200.0000)
INSERT INTO Trans1 VALUES(1, 7, 100.0000)
INSERT INTO Trans1 VALUES(1, 8, 300.0000)
INSERT INTO Trans1 VALUES(2, 1, 400.0000)
INSERT INTO Trans1 VALUES(2, 2, 300.0000)
INSERT INTO Trans1 VALUES(2, 3, 200.0000)
INSERT INTO Trans1 VALUES(2, 4, 300.0000)
INSERT INTO Trans1 VALUES(2, 5, 400.0000)
INSERT INTO Trans1 VALUES(2, 6, 300.0000)
INSERT INTO Trans1 VALUES(2, 7, 200.0000)
INSERT INTO Trans1 VALUES(2, 8, 100.0000)

INSERT INTO Trans2 VALUES(1, 1, 200.0000)
INSERT INTO Trans2 VALUES(1, 2, 300.0000)
INSERT INTO Trans2 VALUES(1, 3, 100.0000)
INSERT INTO Trans2 VALUES(1, 4, 100.0000)
INSERT INTO Trans2 VALUES(1, 5, 200.0000)
INSERT INTO Trans2 VALUES(1, 6, 200.0000)
INSERT INTO Trans2 VALUES(1, 7, 100.0000)
INSERT INTO Trans2 VALUES(2, 1, 200.0000)
INSERT INTO Trans2 VALUES(2, 2, 400.0000)
INSERT INTO Trans2 VALUES(2, 3, 100.0000)
INSERT INTO Trans2 VALUES(2, 4, 300.0000)
INSERT INTO Trans2 VALUES(2, 5, 600.0000)
INSERT INTO Trans2 VALUES(2, 6, 200.0000)