SELECT a.account_no, sum(payment_amt), sum(receipt_amt)
FROM   account a, payment p, receipt r
WHERE  a.account_no = p.account_no
AND    a.account_no = r.account_no
GROUP BY a.account_no;

SELECT a.account_no, p.payment_total, r.receipt_total
FROM   account a
,(     SELECT account_no, sum(receipt_amt) as receipt_total
       FROM   receipt
       GROUP BY account_no) r
,(     SELECT account_no, sum(payment_amt) as payment_total
       FROM   payment
       GROUP BY account_no) p
WHERE  a.account_no = r.account_no
AND    a.account_no = p.account_no
GROUP BY a.account_no

SELECT a.account_no
     , p.payment_total
     , r.receipt_total
  FROM account a
INNER
  JOIN (
       SELECT account_no
            , sum(receipt_amt) as receipt_total
         FROM receipt
       GROUP BY account_no
       ) r
    ON r.account_no = a.account_no
INNER
  JOIN (  
       SELECT account_no
            , sum(payment_amt) as payment_total
         FROM payment
       GROUP BY account_no
       ) p
    ON p.account_no = a.account_no

SELECT a.account_no
     , (
       SELECT sum(receipt_amt) 
         FROM receipt
        WHERE account_no = a.account_no
       ) as receipt_total  
     , (  
       SELECT sum(payment_amt) 
         FROM payment
        WHERE account_no = a.account_no
       ) as payment_total
  FROM account a