--How about this:
create table #temp(Tags varchar(20))
insert into #temp(Tags) values ('Salary'),('HRA'),('Allow'),('DeductAmt'),('Total')
create table #temp1 (Ledger varchar (20),Salary Decimal(18,2),HRA Decimal(18,2), Allow Decimal(18,2), Amount Decimal(18,2),
Total Decimal(18,2))
insert into #temp1 (Ledger,Salary,HRA,Allow, Amount, Total )
values
('1001','25000','2000','1000' ,'500', 25000+2000+1000)
,('1002','500','250','100','200', 500+250+100)
,('1003','8000','500','1500','700',8000+500+1500)
,('Total',25000+500+8000,2000+250+500,1000+100+1500,500+200+700,25000+2000+1000+500+250+100+8000+500+1500)
SELECT * FROM #temp
select * FROM #temp1
drop table #temp,#temp1