what is the Google sheet query for getting rows excluding non matching rows

The tables will have multiple entries for amount debited and credited details. It also has 5% debit and credit and 1% debit and credit entries as well. Data includes unique flag for districts, Date which amount debited or credited, description where it is 2% debit or 2% credit, transaction (debit or credit)amount, district.

First debit entry will be made and when amount received credit entry will be made. Now, I need to get only non-matching rows for each flag say when T1 flag has two entries for 2% debit and one entry for 2% credit, then I need to get only one entry for 2% debit matching the flag and amount to get outstanding amount for that flag so I only get to know the outstanding debit amount which needs to be credited. If there is no credit entry for any debit flag, it needs to list all debit entries.

Main source Table:|Flag |Date |Description |Transaction |Amount |District|| -------- | -------------- | -------------- | -------------- | -------------- | -------------- ||T2| 24/04/2020 |5% Debit |Debit |100000 |Balaghat||T2| 16/03/2021 |2% Debit |Debit |26000 |Balaghat||T2| 16/03/2021 |2% Credit |Credit |26000 |Balaghat||T3| 14/11/2020 |2% Debit |Debit |18600 |Mandla||T10| 22/03/2021 |2% Debit |Debit |50000 |Mandsaur||T10| 22/03/2021 |2% Debit |Debit |50000 |Mandsaur||T10| 22/03/2021 |2% Debit |Debit |50000 |Mandsaur||T10| 15/04/2021 |2% Credit |Credit |50000 |Mandsaur|

Expected results:

Please refer "Copy of Transactions" tab, I31 row table for "2% Debit Status". "Outstanding 2% Debit" should present only when there is value else not row needed. Zeros from M32 to M52 is not needed as we have received the amount. But I am expecting each entry for outstanding debit amount.

Sample spreadsheet:https://docs.google.com/spreadsheets/d/162guBnG2JBL3uuWuaSN_4xE-NAsGWGwV9ckyKDmmJn4/edit?usp=sharing

Also Flag order needs to be T1,T2,T3,T4,T5,T6,T7,T8,T9,T10,T11 instead of T1, T10,T11,T2,T3