Select rows other than first selected row in a table
You can split the debit/credit columns using a CASE syntax:

(CASE WHEN [Debit or credit]='cr' THEN Amount END) AS cr,
(CASE WHEN [Debit or credit]='dr' THEN Amount END) AS dr


As for the "sno" column, I presume that the answer you're looking for is something like

DENSE_RANK() OVER (ORDER BY TransactionType) AS sno