SELECT
    TBL_DEPT.DEPT_CODE, DEPT_NAME, ORDER_NO, TBL_CUST.CUST_CODE, CUST_NAME, ORDER_AMT
FROM TBL_ORDERS
INNER JOIN TBL_DEPT ON TBL_ORDERS.DEPT_CODE = TBL_DEPT.DEPT_CODE
LEFT JOIN TBL_CUST ON TBL_ORDERS.CUST_CODE = TBL_CUST.CUST_CODE
ORDER BY TBL_DEPT.DEPT_CODE ASC, ORDER_NO ASC;