Preparing a report for relations between accounts

Hi, I have the following case. I'm managing data with the following structure Record, account and value. Each number record includes two or more accounts (accounts can repeat in several records). The sum of values per each record is equal to zero (always). I'm trying to prepare a report that shows how total value per each account matches with other related accounts into the records, always per total values.

Following an example of the data and the expected result:

Best regards