select TBL_DEPT.DEPT_CODE as DEPT_CODE, 
TBL_DEPT.DEPT_NAME as DEPT_NAME, 
TBL_ORDERS.ORDER_NO as ORDER_NO, 
TBL_CUST.CUST_CODE as CUST_CODE, 
TBL_CUST.CUST_NAME as CUST_NAME,
TBL_ORDERS.ORDER_AMT as ORDER_AMT 
from TBL_CUST right outer join TBL_ORDERS on TBL_CUST.CUST_CODE = TBL_ORDERS.CUST_CODE 
inner join TBL_DEPT on TBL_DEPT.DEPT_CODE = TBL_ORDERS.DEPT_CODE
order by TBL_DEPT.DEPT_CODE,TBL_ORDERS.ORDER_NO ;