Google-sheets – Google Sheets IF and 2 x ANDS

I'd use this formula in E3 and copy down:

=IF(AND(E2<>"",OR(C3<>"",D3<>"")),E2-C3+D3,"")

EXPLANATION:
The IF statement contains 3 comma separated parameters:

1. logical_expression
2. value_if_true
3. value_if_false

In this case the logical expression is AND(E2<>"",OR(C3<>"",D3<>"")). AND takes multiple logical expressions as comma separated parameters, and returns TRUE only if all expressions are true. In this case these two:

1. E2<>""
2. OR(C3<>"",D3<>"")

Number one checks if there is anything in the cell above (if it's not equal to nothing). Number two is an OR function, works as AND but returns TRUE if only one or more of the expressions are true. In this case:

1. C3 (the Debit value on this row) is not empty
2. D3 (the Credit value on this row) is not empty

So to summarize If the cell above has a value, and Debit or Credit has a value. The value_if_true is used. In the example: E2-C3+D3 (the cell above minus Debit plus Credit).

If the expression evaluates to false, the value_if_false is used, in this case "" (an empty string).

To sort a query you simply have to wrap it in SORT.

=SORT(
    QUERY(
        {SheetOne!C3:F;SheetTwo!C3:F;SheetThree!F4:G;SheetFour!F4:G}
    )
    , 1, TRUE)

For example, the above formula takes the data from the sheets inside the query, and then sorts by ascending order from column 1.

This also works well to solve the problem of row splitting, where some rows get split up if you use different queries to pull from rows you intend to keep uniform.