text: CREATE TABLE Logs
  (
  LogId INT PRIMARY KEY IDENTITY, 
     AccountId INT FOREIGN KEY REFERENCES Accounts(Id) , 
     OldSum DECIMAL(15,2) NOT NULL,
     NewSum DECIMAL(15,2) NOT NULL
  )
  
  CREATE TRIGGER tr_EntersNewEntry ON Accounts
  FOR UPDATE
  AS 
  DECLARE @accountId INT  = (SELECT Id FROM inserted)
  DECLARE @newSum DECIMAL(15,2)  = (SELECT Balance FROM inserted)
  DECLARE @oldSum DECIMAL(15,2)  = (SELECT Balance FROM deleted)
  
  INSERT INTO Logs(AccountID,NewSum,OldSum) VALUES
  (@accountId, @newSum, @oldSum)
  GO
  
  UPDATE Accounts 
  SET Balance +=100
  WHERE Id = 4
  
  SELECT * FROM Accounts
  SELECT * FROM Logs