select TBL_ORDERS.DEPT_CODE as DEPT_CODE,TBL_DEPT.DEPT_NAME
from TBL_DEPT
right outer join TBL_ORDERS on TBL_DEPT.DEPT_CODE = TBL_ORDERS.DEPT_CODE
union
select TBL_SALES.DEPT_CODE as DEPT_CODE,TBL_DEPT.DEPT_NAME
from TBL_DEPT
right outer join TBL_SALES on TBL_DEPT.DEPT_CODE = TBL_SALES.DEPT_CODE
order by DEPT_CODE asc;