create table employees (
    id integer primary key,
    name varchar(50),
    city varchar(50),
    department varchar(50),
    salary integer
);

insert into employees
(id, name, city, department, salary)
values
(24, 'Марина', 'Москва', 'it', 104),
(21, 'Елена', 'Самара', 'it', 84),
(22, 'Ксения', 'Москва', 'it', 90),
(25, 'Иван', 'Москва', 'it', 120),
(23, 'Леонид', 'Самара', 'it', 104),
(11, 'Дарья', 'Самара', 'hr', 70),
(12, 'Борис', 'Самара', 'hr', 78),
(31, 'Вероника', 'Москва', 'sales', 96),
(33, 'Анна', 'Москва', 'sales', 100),
(32, 'Григорий', 'Самара', 'sales', 96);

create table expenses (
    year integer,
    month integer,
    income integer,
    expense integer
);

insert into expenses
(year, month, income, expense)
values
(2020, 1, 94, 82),
(2020, 2, 94, 75),
(2020, 3, 94, 104),
(2020, 4, 100, 94),
(2020, 5, 100, 99),
(2020, 6, 100, 105),
(2020, 7, 100, 95),
(2020, 8, 100, 110),
(2020, 9, 104, 104);