Sql group by task

Question

	INPUT						OUTPUT
		id	dept	amount				dept	amount
		1	sales	2000				sales	3000
		2	sales	1000				income	1000
		3	income	300				others	400
		4	income	200
		5	income	500
		6	tax	100
		7	custom	200
		8	extra	100

 

need query for the above output table 

 

 

Thanks,

Hari