Data Manipulation

[Ekmi9]

Hello Everyone,

Happy new year to everyone!

I need one help on below mention data manipulation 

Input:

Output:

[Ekmi9]

logic is simple in id = 5 have -10 value now we have only left 7 from id 1 so we use that 7 and the add 3 more from next "s" id which 4 so that we can have total +10 and we will subtract that value from ID 5 

[Ekmi9]

any solution ??