text: --transfer $100 from account 1 to account 5
  
  BEGIN TRY  
  	BEGIN TRAN;
  		UPDATE accounts SET current_balance = current_balance - 100 WHERE account_id = 1;
  		INSERT INTO transactions VALUES (1, -100, GETDATE());
          
  		UPDATE accounts SET current_balance = current_balance + 100 WHERE account_id = 5;
  		INSERT INTO transactions VALUES (5, 100, GETDATE());
  	COMMIT TRAN;    
  END TRY
  
  BEGIN CATCH  
  	SELECT 'Rolling back the transaction';
  	ROLLBACK TRAN;
  END CATCH
  