SELECT D.DEPT_CODE AS DEPT_CODE, DEPT_NAME, ORDER_NO, C.CUST_CODE, CUST_NAME, ORDER_AMT
FROM TBL_ORDERS O INNER JOIN TBL_DEPT D
ON O.DEPT_CODE = D.DEPT_CODE
LEFT JOIN TBL_CUST C
ON O.CUST_CODE = C.CUST_CODE
ORDER BY DEPT_CODE, ORDER_NO