Loops and cursors in T-Sql [Resolved]

Very Much New To Sql Loops & Cursors and desperately need a push here. Please Guide me in this.

With tbl as (
select empcode, refid
from tbltrans where date < getdate()
group by empcode, refid 
)

select r.empcode, r.refid, sum(t.debit)debit, sum(t.credit)credit, 
(sum(t.credit)- sum(t.debit))balance
from ref r
left join tbltrans t on r.empcode = t.empcode and r.refid = t.refid
group by r.empcode, r.refid 

The above query results as :

empcode    refid    debit   credit    balance
----------------------------------------------
e1           r1      0        5         5
e1           r2      2        6         4
e2           r3      3        2         -1

now, I have to insert new records with related debit values to make the balance 0, which would be

empcode    refid    debit   credit    
-----------------------------------
e1           r1      5        0    
e1           r2      4        0    
e2           r3      -1       0

How should I do this.

[Resolved]