Try something below. See if it works
SELECT FNAME
,LNAME
,CASE
WHEN TRANAMT > 0
THEN TRANAMT
ELSE NULL
END TRANAMT_Positive
,CASE
WHEN TRANAMT < 0
THEN TRANAMT
ELSE NULL
END TRANAMT_Negative
,TRANAMT
FROM CMLEDG
If the response helped, do "Accept Answer" and upvote it - Vaibhav