select distinct ts.DEPT_CODE as DEPT_CODE, td.DEPT_NAME as DEPT_NAME 
from TBL_SALES ts inner join TBL_ORDERS tod on ts.DEPT_CODE = tod.DEPT_CODE left outer join TBL_DEPT td on ts.DEPT_CODE = td.DEPT_CODE
order by ts.DEPT_CODE;


--select * from TBL_SALES;