title: query that is splitting a column into two
body: <p>Hello I have an ID column and an amount column at the moment. 
  A value is represented as a Debit if the amount is positive. A credit if the amount is negative. I'm wondering how can I "Split" my amount column.</p>
  
  <pre><code>Select * from Test.dbo.Accounts
  </code></pre>
  
  <p>Produces</p>
  
  <pre><code>ID  | Amount
   1  |   500
   2  |  -600
  </code></pre>
  
  <p>So Item 1 is a Debit, Item two is a credit. I want to query the Database so that it displays as followed</p>
  
  <pre><code>ID  | Debit  | Credit
   1  | 500    | null
   2  | null   |-600
  </code></pre>