Filter on signed amount to isolate negative entries
Audit flag — pull every refund in revenue accounts. Refunds are stored as negative amounts on revenue lines. Columns: `txn_id`, `txn_date`, `account_id`, `amount`, `description`. Posted only.
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JOIN to dim_accounts and filter `LOWER(account_type) = 'revenue'`.
Filter `amount < 0` AND `posted = 1`.
Return the five columns Jordan listed — no aggregation.