SELECT DISTINCT DE.DEPT_CODE, DE.DEPT_NAME
FROM TBL_DEPT DE
RIGHT OUTER JOIN TBL_SALES SA
ON SA.DEPT_CODE = DE.DEPT_CODE
RIGHT OUTER JOIN TBL_ORDERS OD
ON OD.DEPT_CODE = DE.DEPT_CODE
WHERE DE.DEPT_CODE IS NOT NULL
ORDER BY DE.DEPT_CODE;